HomeMy WebLinkAboutOrd 1002-2022 FY 2022-2023 Annual BudgetCITY OF ANNA, TEXAS
Ordinance Adopting the Budget for the 2022 — 2023 Fiscal Year
AN ORDINANCE MAKING APPROPRIATIONS FOR THE SUPPORT OF THE CITY
OF ANNA FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2022 AND ENDING
SEPTEMBER 30, 2023; APPROPRIATING MONEY TO AN INTEREST AND SINKING
FUND TO PAY INTEREST AND PRINCIPAL ON THE CITY'S INDEBTEDNESS; AND
ADOPTING THE ANNUAL BUDGET OF THE CITY OF ANNA FOR THE 2022 — 2023
FISCAL YEAR.
WHEREAS, the budget, appended hereto as Exhibit A, for the fiscal year beginning
October 1, 2022 and ending September 30, 2023, was duly presented to the City
Council by the City Manager and a public hearing was ordered by the City Council and
a public notice of said hearing was caused to be given by the City Council and said
notice was published in the Anna- Melissa Tribune and said public hearing was held
according to said notice; now, therefore,
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ANNA THAT:
SECTION 1. The appropriations for the fiscal year beginning October 1, 2022, and
ending September 30, 2023 for the support of the general government of the City of
Anna, Texas, be fixed and determined for said terms in accordance with the
expenditures shown in the City's fiscal year 2022 — 2023 budget, a copy of which is
appended hereto as Exhibit A and incorporated herein as if set forth in full;
SECTION 2. The budget, as shown in words and figures in Exhibit A, is hereby
approved in all respects and adopted as the City's budget for the fiscal year
beginning October 1, 2022 and ending September 30, 2023.
SECTION 3. There is hereby appropriated the amount shown in said budget
necessary to provide for an interest and sinking fund for the payment of principal and
interest and the retirement of the bonded debt requirements of fiscal year 2022 — 2023
of the City of Anna.
PASSED AND APPROVED by record roll call vote on this, the 1.3 day of September
20220
Ayes
ATTESTED:
Nays_
City Secretary Carrie L. Land
Abstained L../
Nate Pike
Exhibit A
O'l , A 1
CITY OF ANNA
CONSOLIDATED BUDGET SUMMARY OF REVENUE AND EXPENDITURES
BEGINNING BALANCES
REVENUES:
Property Taxes
Sales Tax
Charges for Services
Permits, Licenses and Fees
Franchise and Local Taxes
Investment Income
Other Revenues
Intergovernmental
Fines
TOTAL
Transfers from other funds
TOTAL REVENUES
Major Governmental
Enterprise
Restricted Revenue
General
Debt Service
Utility
Grant
Special Revenue
Park Develop.
$
7,532,411
$
108,605
$
5,439,989
$
449 $
113,051
$
3,952,393
$
9,4181264
$
31458,686
$
$
$
$
41130,000
273,000
14,982,263
11500,000
4,305,000
825,000
71000
50,000
2,500
20,000
91000
16,300
198,200
300,000
14,500
$
19,317,564
$
31461,186
$
15,2001463
$
$
21,500
$
13509,000
$
19,317,564
$
31461,186
$
15,200,463
$
$
21,500
$
1,509,000
TOTAL AVAILABLE RESOURCES $ 26,849,975 $ 33569,791 $ 201640,452 $ 449 $ 1349551 � 5,4(i13393
EXPENDITURES:
Payroll
Supplies
Maintenance
Services
Debt Service
Capital Outlay
Capital Improvement
TOTAL
Transfers to other funds
1, 027,223
163,583
227, 000
516,900
642,675
31097,907
53500
71949,429
9,325
31,600
3,458,686
21118,430
54,000
150,000
11822,500
$ 19,275,279 $
3,4643186 $
13,775,479 $
$ 11,125 $
216622294
468,000 - 650,000 - -
TOTAL EXPENDITURES $ 19,7431279 $ 3,464,186 $ 14,425,479 11,125 $ 2,662,294
ENDING FUND BALANCES $ 71106,696 $ 105,605 $ 612140973 $ 449 $ 123,426 $ 2,799,099
Fund Balance Percentage 36.9% 3.0% 45.1 % 1109.4% 0.0%
ANNUAL BUDGET FOR FISCAL YEAR 2023
CITY OF ANNA
CONSOLIDATED BUDGET SUMMARY OF REVENUE AND EXPENDITURES
Restricted Revenue
Component Units
CIP Funds
Total All Funds
Fire Capital
Seizure
Community
Economic
Community
Budget FY2023
Estimated
Actual FY2021
Develop.
Develop.
Investment
FY2022
$ 116,133 $ 14,974 $ 7,734,793 $ 5,923,224 $ 25,854,611 $ 60,075,633 $ 19,466,984 $ 15,125,930
2,460,000
6,5901000
51720,000
4,687,802
50,000
10,000
163815,263
16,543,000
14,572,456
41305,000
4,9521425
43224,928
8323000
773,000
733,264
51000
21000
1303000
218,500
96,900
83,866
23500
104,070,000
104,2873000
19,0811304
29,472,759
58,270
526,766
314,500
217,500
1493466
$ 50,000 $ 21500 $ 21465,000 $
121000 $
1041200,000 $
146,23%213 $
57,564,512 $
63,1483988
_ _ _ - 1,118,000 1,118,000 2,185,000 2,087,052
$ 50,000 $ 2,500 $ 2,465,000 $ 12,000 $ 105,318,000 $ 147,357,213 $ 59,749,512 $ 65,236,040
$ 166,133 $ 17,474 $ 10,199,793 $ 5,935,224 0 131,172,611 0 207,432,846 $ 79,216,496 $ 80,361,970
_ - 13,100
-
- 1,430,906
1,010,994
1,103,222
31000
11162,575
839,975
11470,794
2,247,378
783,350
149124,489
11,238,616
11,258,873
1931865
51770,981
43540,462
43129,340
2043000
546,500
877,972
73,140,000 74,962,500
26,619,411
24,816,075
$ $ $ 2,922,532 $
786,350 $
731140,000 $ 1161037,245 $
59,807,535 $
54,332,819
- 11118,000 2,185,000 21087,052
2,922,532 $ 786,350 $ 73,140,000 $ 1171155,245 $ 61,992,535 $ 56,419,871
$ 166,133 $ 171474 $ 7,277,261 $ 51148,874 $ 58,032,611 $ 90,277,601 $ 17,223,961 $ 23,942,099
0.0% 0.0% 249.0% 654.8% 77.8% 28.8% 44.1%
ANNUAL BUDGET FOR FISCAL YEAR 2023
CITY OF ANNA
COMBINED FUNDS SUMMARY OF REVENUE AND EXPENDITURES
BEGINNING BALANCES
REVENUES:
Property Taxes
Sales Tax
Charges for Services
Permits, Licenses and Fees
Franchise and Local Taxes
Investment Income
Other Revenues
Intergovernmental
Fines
TOTAL
Transfers from other funds
TOTAL REVENUE
TOTAL AVAILABLE RESOURCES
EXPENDITURES:
Payroll
Supplies
Maintenance
Services
Debt Service
Capital Outlay
Capital Improvement
TOTAL
Transfers to other funds
TOTAL EXPENDITURES
Actual
Budget
Estimated
Budget
2020-21
2021-22
2021-22
2022-23
$ 54,489,539 $ 59,569,073 $ 63,218,657 $ 60,075,633
$ 8,697,681 $
101122,113 $
10,122,113 $
12,876,950
41687,802
41926,370
5,720,000
615909000
14, 572,456
13,121,600
16,543,000
16,815,263
4,224,928
31703,060
49952,425
41305,000
733,264
488,000
773,000
832,000
83,866
75,400
96,900
218,500
29,472,759
71850,000
199081,304
104,2871000
526,766
57,770
58,270
149,466
107,500
217,500
314,500
$ 63,148,988 $
40,451,813 $
57,564,512 $
146,239,213
2,087,052 1,785,000 2,185,000 1,118,000
$ 65,236,040 $ 42,236,813 $ 59,749,512 $ 147,357,213
$ 119,725,579 $ 101,805,886 $ 122,968,169 $ 207,432,846
$ 10,676,543 $
15,011,577 $
15,011,577 $
18,381,794
1,103,222
11470,794
119258,873
1,010,994
839,975
10,508,616
1,010, 994
839,975
119238,616
1,430,906
11162,575
14,1241489
41129,340
41540,462
4,540,462
51770,981
877,972
546,500
546,500
204,000
24,8161075
27,937,241
26,619,411
74,962,500
$ 541332,819 $
60,3959365 $
59,807,535
$
116,037,245
2,087,052
19871
117859000 21185,000 11118,000
62,180,365 $ 61,9921535 $ 117,155,245
ENDING FUND BALANCES $ 63,305,708 $ 39,625,521 $ 60,975,634 $ 90,277,601
ANNUAL BUDGET FOR FISCAL YEAR 2023
CITY OF ANNA
PERSONNEL SUMMARY
Actual
Estimated
Budget
Increase
2020-21
2021-22
2022-23
(Decrease)
GENERAL FUND
City Manager's Office
City Manager 1.0 1.0 1.0 -
Assistant City Manager 1.0 1.0 1.0 -
Director of Human Resources 1.0 - -
Human Resources Coordinator 1.0 - -
Budget Manager 1.0 1.0 1.0 -
Communications Manager 1.0 1.0 1.0 -
Management Analyst 1.0 1.0 1.0 -
7.0 5.0 5.0 -
Human Resources
Director of Human Resources - 1.0 1.0
Human Resources Manager - 1.0 1.0
Human Resources Coordinator - 1.0 1.0
3.0 3.0 -
City Secretary
City Secretary 1.0 1.0 1.0 -
Deputy City Secretary 1.0 1.0 1.0 -
Admin. Assistant / Records Clerk 0.5 0.5 1.0 0.5
2.5 2.5 3.0 0.5
Information Technology
IT Manager 1.0 1.0 1.0 -
Systems Administrator - 1.0 1.0 IT Help Desk Support 1.0 - 1.0 1.0
2.0 2.0 3.0 1.0
Finance
Director of Finance 1.0 1.0 1.0 -
Assistant Director - 1.0 1.0 -
Accounting Manager 1.0 - - -
Senior Accountant 1.0 1.0 1.0 -
Accountant 1.0 1.0 1.0 -
Accounting Technician 1.0 1.0 1.0 -
5.0 5.0 5.0 -
Development Services
Director of Development Services 1.0 1.0 1.0 -
Planning Manager 1.0 1.0 1.0
Administrative Assistant 1.0 1.0 1.0
Planner II 1.0 1.0 1.0
Plans Examiner 1.0 1.0 1.0 -
GIS Manager 1.0 1.0 (1.0)
Senior Building Inspector - 1.0 1.0
Building Inspector 2.0 3.0 2.0 (1.0)
Building Official 1.0 1.0 1.0 -
Development Services Technician 1.0 1.0 1.0 -
Planning Technician 1.0 1.0
10.0 11.0 11.0 -
ANNUAL BUDGET FOR FISCAL YEAR 2023
CITY OF ANNA
PERSONNEL SUMMARY
Actual Estimated Budget Increase
2020-21 2021-22 2022-23 (Decrease)
Fire
Fire Chief 1.0 1.0 1.0 -
Assistant Fire Chief 1.0 1.0 1.0 -
Division Chief - 1.0 1.0 -
Battalion Chief 3.0 3.0 3.0 -
Fire Prevention Captain 1.0 1.0 1.0
Fire Shift Captain 3.0 3.0 3.0
Fire Inspector Investigator - 1.0 1.0
Fire Driver / Engineer 3.0 3.0 3.0 -
Fire Fighter 6.0 12.0 16.5 4.5
Fire Services Coordinator 1.0 1.0 1.0 -
1910 26.0 31.5 5.5
Police
Police Chief 1.0 1.0 1.0 -
Assistant Police Chief 1.0 1.0 1.0 -
Records Administrator 1.0 1.0 1.0
Property and Evidence Tech - 1.0 1.0
Lieutenant 1.0 1.0 2.0 1.0
Sergeant 4.0 4.0 4.0 -
Sergeant Detective 1.0 1.0 1.0 -
Corporal 4.0 4.0 4.0 -
Police Officer 17.0 16.0 18.0 2.0
Detective 2.0 4.0 4.0
32.0 33.0 37.0 4.0
Municipal Court
Municipal Court Administrator 1.0 1.0 1.0
Municipal Court Clerk - - 1.0 1.0
1.0 140 2.0 1.0
Parks
Parks Superintendent 1.0 1.0 1.0 -
Parks Crew Leader 1.0 1.0 1.0 -
Maintenance Worker 6.0 6.0 7.0 1.0
Seasonal Laborer 0A -
8A 8.0 9.0 1.0
Neighborhood Services
Director of Neighborhood Services 1.0 1.0 1.0 -
Parks Planning Manager 1.0 - - -
Neighborhood Services Coordinator 1.0 1.0 1.0 -
Administrative Assistant 1.0 1.0 1.0 -
Code Compliance Manager 1.0 1.0 1.0 -
Code Compliance Officer 2.0 2.0 3.0 1.0
7.0 6.0 7.0 1.0
ANNUAL BUDGET FOR FISCAL YEAR 2023
CITY OF ANNA
PERSONNEL SUMMARY
Actual Estimated Budget Increase
2020-21 2021-22 2022-23 (Decrease)
Streets
Street Superintendent 1.0 1.0 1.0 -
Crew Leader 1.0 200 200 -
Traffic Safety Technician 1.0 1.0 1.0 -
Right -of -Way Inspector - 1.0 1.0
Maintenance Worker 360 5.0 5.0 -
6.0 900 1090 1.0
Fleet and Facilities
Mechanic - 1.0 1.0 -
Fleet Maintenance Technician - 1.0 110
Facilities Specialist 1.0 1.0
Custodian - - 2.0 200
290 5.0 3'0
GENERAL FUND TOTAL 9909 1115 131.5 18.0
UTILITY FUND
Public Works Administration
Director of Public Works 1.0 1.0 1.0 -
Assistant Director of Public Works 1.0 1.0 1.0 -
City Engineer 1.0 1.0 1.0
Engineering Construction Super. 1.0 - -
CIP Manager 1.0 1.0
Construction Inspector 3,0 3,0 3,0 -
Construction Supervisor - 1.0 1.0 -
Fleet and Facilities Superintendent 140 1.0 1.0 -
Custodian - 1.0 - (1,0)
GIS Manager - 1.0 1.0
Public Works Coordinator 1.0 1.0 1.0 -
Receptionist - - 1.0 100
910 11.0 1240 1.0
Water
Utility Operations Supervisor 1.0 1.0 1.0 -
Utility Maintenance Field Supervisor 140 1.0 1.0
Maintenance Worker 100 2.0 300 1.0
Water Quality Technician - -
Water Operator 1.0 2.0 200 -
Utility Crew Leader 240 2.0 2.0 -
Meter Service Crew Leader - 1.0 1.0 -
Meter Service Technician 2.0 - -
8.0 9'0 10'0 110
Wastewater
Senior Wastewater Plant Operator 1.0 1.0 140 -
Maintenance Worker I 640 600 660 -
7.0 740 7.0 -
ANNUAL BUDGET FOR FISCAL YEAR 2023
CITY OF ANNA
PERSONNEL SUMMARY
Utility Billing
Customer Service Manager
Senior Utility Billing Clerk
Utility Billing Clerk
Admin. Assistant / Records Clerk
UTILITY FUND TOTAL
PARK DEVELOPMENT FUND
Recreation Manager
Parks Planning Manager
Recreation Coordinator
Actual
Estimated
Budget
Increase
2020-21
2021-22
2022=23
(Decrease)
-
-
1.0
1.0
2.0
2.0
2.0 -
0.5
0.5
- (0.5)
3.5
4.5
4.0 (0.5)
27.5 31.5 33.0 1.5
-
1.0 1.0
1.5 1.5 3.0 1.5
2.5 3.5 5.0 1.5
PARK DEVELOPMENT TOTAL 2.5 3.5 5.0 1.5
COMMUNITY DEVELOPMENT CORPORATION
Director of Economic Development
Assistant Director of Economic Develop,
Economic Development Manager
Economic Development Coordinator
Intern
-
1.0 1.0 -
1.0 - -
1.0 1.0 -
0.5 -
1.5 3.0 3.0 -
COMMUNITY DEVELOP. TOTAL 1.5 3.0 3.0 -
TOTAL EMPLOYEES, ALL FUNDS 131.4 151.5 172.5 21.0
ANNUAL BUDGET FOR FISCAL YEAR 2023
CITY OF ANNA
GENERAL FUND BY CATEGORY
BEGINNING BALANCES
REVENUES:
Property Taxes
Sales Tax
Charges for Services
Permits, Licenses and Fees
Franchise and Local Taxes
Investment Income
Other Revenues
Intergovernmental
Fines
TOTAL OPERATIONAL REVENUE
Transfers from other funds
TOTAL REVENUES
TOTAL AVAILABLE RESOURCES
EXPENDITURES:
Payroll
Supplies
Maintenance
Services
Debt Service
Capital Outlay
Capital Improvement
TOTAL OPERATIONAL EXPENDITURES
Transfers to other funds
TOTAL EXPENDITURES
ENDING FUND BALANCES
Fund Balance Percentage
Actual
Budget
Estimated
Budget
2020-21
2021-22
2021-22
2022-23
$ 6,233,419 $ 6,470,011 $ 6,360,075 $ 7,532,411
$ 6,962,799 $
8,015,000 $
8,015,000 $
9,418,264
2,929,876
31296,370
31600,000
41130,000
105,697
111,600
1309000
273,000
41215,485
31703,060
4,952,425
41305,000
7262006
485,000
770,000
825,000
35,020
30,000
50,000
50,000
70,146
16,300
16,300
163300
140,426
48,395
48,395
-
124,993
90,000
200,000
300,000
$ 15,310,448 $
15,795,725 $
17,782,120 $
19,317,564
$ 15,310,448 $ 15,795,725 $ 17,782,120 $ 19,317,564
$ 21,543,867 $ 22,265,736 $ 24,142,195 $ 26,849,975
$ 8,469,844 $
11,920,117 $
11,920,117 $
14,579,249
830,087
620,991
620,991
1,027,223
780,439
224,300
224,300
516,900
21604,015
21521,876
21521,876
3,0971907
399,170
22,500
22,500
54,000
13,185
-
-
-
$ 131096,740 $
15,309,784 $
15,309,784 $
191275,279
21087,052
900,000
1,300,000
468,000
$ 15,183,792 $
16,209,784 $
16,609,784 $
19,743,279
$ 61360,075 $ 61055,952 $ 73532,411 $ 71106,696
48.6% 39.6% 49.2% 36.9%
ANNUAL BUDGET FOR FISCAL YEAR 2023
CITY OF ANNA
GENERAL FUND BY DEPARTMENT
Actual Budget Estimated Budget
2020-21 2021-22 2021-22 2022-23
EXPENDITURES:
General Government:
Administration $ 564,350 $ 4219259 $ 421,259 $ 492,009
City Council 16,916 311278 31,278 33,778
City Manager's Office 974,949 9663930 966,930 11257,267
Human Resources 51686 430,890 430,890 5849522
City Secretary 275,747 302,952 302,952 3629509
Information Technology 635,780 612,331 6123331 8759833
Finance 533,101 643,834 643,834 665,735
$ 35006,529 $ 354099474 $ 31409,474 $ 41271,653
Development Services $ 1,121,635 $ 1,199,066 $ 1,199,066 $ 1,200,399
Public Safety
Animal Control $ 77,327 $ 77,327 $ 77,327 $ 77,327
Fire 21673,789 31431,286 3,431,286 4,6161629
Ambulance 1225140 128,400 128,400
Police 31343,233 41086,091 41086,091 51059,584
Municipal Court 137,717 139,655 139,655 258,957
$ 61354,206 $ 71862,759 $ 71862,759 $ 10,012,497
Neighborhood Services
Neighborhood Services $ 526,761 $ 685,580 $ 685,580 $ 787,896
Parks 651,933 697,246 6973246 808,111
$ 11178,694 $ 11382,826 $ 1/3822826 $ 13596,007
Public Works
Streets $ 1,271,677 $ 864,651 $ 864,651 $ 1,050,193
Fleet and Facilities - 591,008 591,008 11144,530
$ 1,271,677 $ 1,455,659 $ 1,455,659 $ 21194,723
Economic Development $ 163,999
TOTAL OPERATIONAL EXPENDITURES $ 13,096,740 $ 15,3091784 $ 15,309,784 $ 19,275,279
Transfers to other funds 2,0871052 9003000 11300,000 468,000
TOTAL EXPENDITURES $ 15,1831792 $ 16,209,784 $ 16,609,784 $ 1%743,279
ANNUAL BUDGET FOR FISCAL YEAR 2023
CITY OF ANNA
GENERAL FUND REVENUE SUMMARY
Actual
Budget
Estimated
Budget
2020-21
2021-22
2021-22
2022=23
REVENUES:
Property Taxes
Current Taxes $ 618643061 $ 71820,000 $ 71952,000 $ 91319,764
Delinquent Taxes 70,282 150,000 43,000 70,500
Penalty & Interest 28,456 45,000 20,000 28,000
$ 61962,799 $ 81015,000 $ 81015,000 $ 91418,264
Sales Taxes
Sales Taxes - General $ 21343,901 $ 21736,370 $ 21880,000 $ 33310,000
Sales Taxes - Streets 585,975 560,000 720,000 820,000
$ 219291876 $ 31296,370 $ 31600,000 $ 41130,000
Charges for Services
Rentals $ 841267 $ 66,600 $ 73,000 $ 73,000
Rental Registration 21,430 45,000 57,000 200,000
$ 105,697 $ 111,600 $ 130,000 $ 273,000
Permits, Licenses and Fees
Residential Building Permits $ 3,680,331 $ 3,334,960 $ 3,200,000 $ 3,200,000
Commerical Building Permits 151,281 125,000 11365,000 7003000
Other Miscellaneous Permits 172,847 88,000 153,000 160,000
Alarm Permits 16,464 12,000 91000 15,000
Zoning and Subdivision Fees 138,594 100,000 190,000 200,000
Other Fees 55,968 43,100 352425 30,000
$ 49215,485 $ 31703,060 $ 41952,425 $ 41305,000
Franchise and Local Taxes
Franchise Fees $ 706,674 $ 475,000 $ 750,000 $ 800,000
Mixed Beverage Tax 19,332 10,000 20,000 251000
$ 726,006 $ 485,000 $ 770,000 $ 825,000
Investment Income $ 35,020 $ 30,000 $ 50,000 $ 50,000
Other Revenues
Gain on Sale of Assets $ 50,000 $ - $ $
Miscellaneous 19,536 16,300 16,300 16,300
Donations 610 -
$ 70,146 $ 16,300 $ 160300 $ 16,300
Intergovernmental Revenue $ 140,426 $ 48,395 $ 48,395 $
Fines $ 124,993 $ 90,000 $ 200,000 $ 300,000
Transfers In
TOTAL OPERATIONAL REVENUE $ 15,310,448 $ 15,795,725 $ 17,782,120 $ 193317,564
ANNUAL BUDGET FOR FISCAL YEAR 2023
CITY OF ANNA
GENERAL OBLIGATION DEBT SERVICE FUND
BEGINNING BALANCES
REVENUES:
Property Taxes
Sales Tax
Charges for Services
Permits, Licenses and Fees
Franchise and Local Taxes
Investment Income
Other Revenues
Intergovernmental
Fines
TOTAL OPERATIONAL REVENUE
Transfers from other funds
TOTAL REVENUES
TOTAL AVAILABLE RESOURCES
EXPENDITURES:
Payroll
Supplies
Maintenance
Services
Debt Service
Capital Outlay
Capital Improvement
TOTAL OPERATIONAL EXPENDITURES
Transfers to other funds
Actual
Budget
Estimated
Budget
2020-21
2021-22
2021-22
2022-23
$ 148,439 $
185,439
$ 70,105
$ 108,605
$ 11734,882 $
2,107,113
$ 21107,113
$ 31458,686
39195
21500
41000
21500
534,357
-
-
-
$ 2,272,434 $
21109, 613
$ 21111,113
$ 31461,186
$ 2,272,434 $ 2,109,613 $ 2,111,113 $ 3,461,186
$ 2,420,873 $ 2,295,052 $ 2,181,218 $ 3,569,791
538,663 51500 51500 51500
11812,105 21067,113 21067,113 31458,686
$ 21350,768 $ 21072,613 $ 21072,613 $ 31464,186
TOTAL EXPENDITURES
$
21350,768
$
21072,613
$
21072,613
$
314643186
ENDING FUND BALANCES
$
70,105
$
222,439
$
108,605
$
105,605
ANNUAL BUDGET FOR FISCAL YEAR 2023
CITY OF ANNA
GRANTFUND
BEGINNING BALANCES
REVENUES:
Property Taxes
Sales Tax
Charges for Services
Permits, Licenses and Fees
Franchise Fees and Local Taxes
Investment Income
Other Revenues
Intergovernmental Revenue
Fines
TOTAL OPERATIONAL REVENUE
Transfers from other funds
TOTAL REVENUES
TOTAL AVAILABLE RESOURCES
EXPENDITURES:
Payroll
Supplies
Maintenance
Services
Debt Service
Capital Outlay
Capital Improvement
TOTAL OPERATIONAL EXPENDITURES
Transfers to other funds
TOTAL EXPENDITURES
ENDING FUND BALANCES
Actual Budget
2020-21 2021-22
449
183 -
386,340 91375 91875
$ 386,523 $ 91375 $ 91875 $ -
Estimated Budget
2021-22 2022-23
449 $
$ 386,523 $ 10,468 $ 10,324 $ 449
-
37,681 4,558 4,558 -
13,813 5,317 51317
306,994 - - -
$ 386,074 $ 91875 $ 91875 $ -
$
449
$
593
$
449
$ 449
ANNUAL BUDGET FOR FISCAL YEAR 2023
CITY OF ANIMA
SPECIAL REVENUE FUND
BEGINNING BALANCES
REVENUES:
Property Taxes
Sales Tax
Charges for Services
Permits, Licenses and Fees
Franchise Fees and Local Taxes
PEG Fees
Investment Income
Other Revenues
Intergovernmental
Fines
Court Technology
Building Security
Child Safety
Other
TOTAL OPERATIONAL REVENUE
Transfers from other funds
TOTAL REVENUES
TOTAL AVAILABLE RESOURCES
EXPENDITURES:
Payroll
Supplies
Maintenance
Services
Debt Service
Capital Outlay
Capital Improvement
TOTAL OPERATIONAL EXPENDITURES
Transfers to other funds
TOTAL EXPENDITURES
ENDING FUND BALANCES
Actual
2020-21
Budget
2021=22
Estimated
2021-22
Budget
2022-23
$ 144,092
$ 154,566
$ 165,576
$ 113,051
7,258 3,000 3,000 7,000
503 10100 13100 -
3,436
2,500
2,500
2,500
41175
21000
21000
23000
12590
10,000
10,000
81000
41272
31000
31000
21000
$ 32,234 $
21,600
$
211600 $
21,500
$ 32,234 $ 21,600 $ 21,600 $ 21,500
$ 176,326 It 176,166 $ 187,176 $ 134,551
10,750
91325
91325
91325
-
63,000
63,000
-
$ 10,750 $
74,125 $
74,125 $
11,125
$ 10,750 $
74,125 $
74,125 $
11,125
$ 165,576 $ 102,041 $ 113,051 $ 123,426
ANNUAL BUDGET FOR FISCAL YEAR 2023
CITY OF ANNA
PARK DEVELOPMENT FUND
BEGINNING BALANCES
REVENUES:
Property Taxes
Sales Tax
Charges for Services
Permits, Licenses and Fees
Franchise and Local Taxes
Investment Income
Other Revenues
Intergovernmental
Fines
TOTAL OPERATIONAL REVENUE
Transfers from other funds
TOTAL REVENUES
TOTAL AVAILABLE RESOURCES
EXPENDITURES:
Payrol I
Supplies
Maintenance
Services
Debt Service
Capital Outlay
Capital Improvement
TOTAL EXPENDITURES
Transfers to other funds
TOTAL EXPENDITURES
ENDING FUND BALANCES
Actual
Budget
Estimated
Budget
2020-21
2021-22
2021-22
2022-23
$ 2,322,141 $ 2,083,428 $ 2,714,472 $ 3,952,393
11689,000
9869000
21889,000
11500,000
%443
-
-
-
91990
14,000
14,000
93000
22,728
-
-
-
$ 11731,161 $
11000,000 $
21903,000
$ 11509,000
$ 1,731,161 $ 1,000,000 $ 2,903,000 $ 1,509,000
$ 4,053,302 $ 3,083,428 $ 5,617,472 $ 5,461,393
$ 133,765
$ 275,729
$ 275,729 $
431,194
471866
227,000
227,000
227,000
22,765
-
-
-
292,797
209000
20,000
31,600
171,808
50,000
50,000
150,000
669,829
992,305
110929350
11822,500
$ 11338,830
$ 11565,034
$ 1,665,079
$
21662,294
$ 1,338,830 $ 1,565,034 $ 1,665,079 $ 2,662,294
$ 21714,472 $ 11518,394 $ 31952,393 $ 217999099
ANNUAL BUDGET FOR FISCAL YEAR 2023
CITY OF ANNA
FIRE CAPITAL IMPROVEMENT FUND
BEGINNING BALANCES
REVENUES:
Property Taxes
Sales Tax
Charges for Services
Permits, Licenses and Fees
Franchise and Local Taxes
Investment Income
Other Revenues
Intergovernmental
Fines
TOTAL OPERATIONAL REVENUE
Transfers from other funds
TOTAL REVENUES
TOTAL AVAILABLE RESOURCES
EXPENDITURES:
Payroll
Supplies
Maintenance
Services
Debt Service
Capital Outlay
Capital Improvement
TOTAL OPERATIONAL EXPENDITURES
Transfers to other funds
TOTAL EXPENDITURES
ENDING FUND BALANCES
Actual
2020=21
Budget
2021=22
Estimated
2021=22
Budget
2022-23
$ 132,331
$ 2089132
$ 186,333
$ 116,133
53,400
75,000
75,000
50,000
602
800
800
-
$ 54,002 $
75,800 $
75,800 $
50,000
$ 54,002 $
75,800 $
753800 $
50,000
$ 186,333 $ 283,932 $ 262,133 $ 166,133
146,000 146,000 -
$ - $ 146,000 $ 146,000 $ -
146,000 $ -
$ 186,333 $ 137,932 $ 116,133 $ 166,133
ANNUAL BUDGET FOR FISCAL YEAR 2023
CITY OF ANNA
PUBLIC SAFETY SEIZURE FUNDS
BEGINNING BALANCES
REVENUES:
Property Taxes
Sales Tax
Charges for Services
Permits, Licenses and Fees
Franchise and Local Taxes
Investment Income
Other Revenues
Intergovernmental
Fines
TOTAL OPERATIONAL REVENUE
Transfers from other funds
TOTAL REVENUES
TOTAL AVAILABLE RESOURCES
EXPENDITURES:
Payroll
Supplies
Maintenance
Services
Debt Service
Capital Outlay
Capital Improvement
TOTAL OPERATIONAL EXPENDITURES
Transfers to other funds
Actual
2020-21
Budget
2021-22
Estimated
2021-22
Budget
2022-23
$ 9,556
$ 14,484
$ 12,474 $
14,974
45
-
-
41754
21500
21500
21500
$ 41799 $
21500 $
21500 $
21500
$ 41799 $
21500 $
21500 $
21500
$ 14,355 $ 16,984 $ 14,974 $ 17,474
11881 - - -
$ 11881
TOTAL EXPENDITURES
ENDING FUND BALANCES $ 12,474 $ 16,984 $ 14,974 $ 175474
ANNUAL BUDGET FOR FISCAL YEAR 2023
CITY OF ANNA
UTILITY FUND
BEGINNING BALANCES
REVENUES:
Property Taxes
Sales Tax
Charges for Services
Water Sales
Sewer Charges
Solid Waste Charges
Other Fees and Charges
Permits, Licenses and Fees
Franchise Fees and Local Taxes
Investment Income
Other Revenues
Intergovernmental
Fines
TOTAL OPERATIONAL REVENUE
Transfers from other funds
TOTAL REVENUES
TOTAL AVAILABLE RESOURCES
EXPENDITURES:
Payroll
Supplies
Maintenance
Services
Water Purchases
Sewer Treatment
Solid Waste
Other
Debt Service
Capital Outlay
TOTAL OPERATIONAL EXPENDITURES
Transfers to other funds
Actual
Budget
Estimated
Budget
2020-21
2021-22
2021=22
2022-23
$ 4,282,495 $ 4,735,201 $ 5,757,394 $ 5,439,989
5,917,423
6,000,000
6,200,000
6,510,000
3,987,465
31600,000
41240,000
51640,263
1,220,652
1,100, 000
11760,000
11760,000
1,587,543
1,239,000
11239,000
1,072,000
24,364 20,000 20,000 20,000
319 A70 1992700 199,700 198,200
$ 13,056,917 $ 12,158,700 $ 13,658,700 $ 15,200,463
$ 13,056,917 $ 12,158,700 $ 13,658,700 $ 15,200,463
$ 17,339,412 $ 16,893,901 $ 19,416,094 $ 20,640,452
$ 1,917,869 $
2,424,401 $
2,424,401 $
2,901,362
179,581
147, 845
147,845
163, 583
666,346
612,675
612,675
6423675
1,739,107
1,960,000
1,960,000
2,165,000
2,571,786
2,530,000
2,600,000
2,800,000
11301,308
11100,000
11760,000
11760,000
11217,923
12988,098
11175,298
2,145,886
1,175,298
21145,886
11224,429
21118,430
-
265,000
265,000
-
$ 111582,018 $
12,361,105 $
13,091,105 $
13,775,479
- 885,000 885,000 650,000
TOTAL EXPENDITURES $ 11,582,018 $ 13,246,105 $ 13,9761105 $ 14,425,479
ENDING FUND BALANCES $ 51757,394 $ 31647,796 $ 51439,989 $ 6,214,973
Fund Balance Percentage 49.7% 29.5% 41.6% 45.1
ANNUAL BUDGET FOR FISCAL YEAR 2023
CITY OF ANNA
COMMUNITY DEVELOPMENT CORPORATION
BEGINNING BALANCES
REVENUES:
Property Taxes
Sales Tax
Charges for Services
Permits, Licenses and Fees
Franchise and Local Taxes
Investment Income
Other Revenues
Intergovernmental
Fines
TOTAL OPERATIONAL REVENUE
Transfers from other funds
TOTAL REVENUES
TOTAL AVAILABLE RESOURCES
EXPENDITURES:
Payroll
Supplies
Maintenance
Services
Debt Service
Capital Outlay
Capital Improvement
TOTAL OPERATIONAL EXPENDITURES
Transfers to other funds
TOTAL EXPENDITURES
ENDING FUND BALANCES
Fund Balance Percentage
Actual
2020-21
$ 1,393,075 $
Budget Estimated
2021-22 2021-22
1,613,338 $ 1,791,879 $
11757,926 1,6309000 21120,000
7,507 51000 5,000
180 - 51615,652
Budget
2022-23
7,734,793
2,460,000
5,000
$ 1,765,613 $ 1,635,000 $ 7,740,652 $ 2,4651000
$ 1,765,613 $ 1,635,000 $ 7,740,652 $ 2,465,000
$ 3,158,688 $ 3,248,338 $ 9,532,531 $ 10,199,793
$ 127,479 $ 389,530 $
8,007 10,600
902,186 1,070,145
3291137 327,463
389,530 $ 468,189
10,600 13,100
1,0701145 212473378
3271463 193,865
$ 15366,809 $ 11797,738 $ 1,7971738 $ 239221532
$ 1,366,809 $ 1,797,738 $ 1,797,738 $ 2,922,532
$ 11791,879 $ 11450,600 $ 71734,793 $ 71277,261
131.1 % 80.7% 430.3% 249.0%
ANNUAL BUDGET FOR FISCAL YEAR 2023
CITY OF ANNA
ECONOMIC DEVELOPMENT CORPORATION
BEGINNING BALANCES
REVENUES:
Property Taxes
Sales Tax
Charges for Services
Permits, Licenses and Fees
Franchise and Local Taxes
Investment Income
Other Revenues
Intergovernmental
Fines
TOTAL OPERATIONAL REVENUE
Transfers from other funds
TOTAL REVENUES
TOTAL AVAILABLE RESOURCES
EXPENDITURES:
Payroll
Supplies
Maintenance
Services
Debt Service
Capital Outlay
Capital Improvement
TOTAL OPERATIONAL EXPENDITURES
Transfers to other funds
TOTAL EXPENDITURES
Actual
2020-21
Budget
2021-22
Estimated
2021-22
Budget
2022-23
$ 460,382
$ 351,708
$ 408,227
$ 59923,224
112276 10,000 10,000 10,000
2,457 21000 21000 2,000
11500 51617,152 -
$ 13,733 $ 13,500 $ 59629,152 $ 12,000
$ 13,733 $ 13,500 $ 5,629,152 $ 12,000
$ 474,115 $ 365,208 $ 6,037,379 $ 5,935,224
13244 31000
641644 111,155
3,000 33000
111,155 783,350
$ 65,888 $ 114,155 $ 114,155 $ 786,350
$ 65,888 $ 114,155 $ 114,155 $ 786,350
ENDING FUND BALANCES $ 408,227 $ 251,053 $ 51923,224 $ 51148,874
Fund Balance Percentage 619.6% 219.9% 5188.8% 654.8%
ANNUAL BUDGET FOR FISCAL YEAR 2023
THE CITY OF
CITY OF ANNA
COMMUNITY INVESTMENT PROGRAM
ALL FUNDS SUMMARY
Actual Estimated Budget
Prior Years 2021-22 2022-23
BEGINNING BALANCE $ 39,363,609 $ 43,7519673 $ 25,854,612
REVENUES
Bond Proceeds $ 8,759,796 $ - $ 97,770,000
Interest Revenue 137,060 130,000 130,000
Intergovernmental Revenue 41,396 -
PID Assessment 11696,600 -
Road Improvement Fees 11587,873 800,000 11300,000
Water Improvement Fees 41798,127 11000,000 130001000
Wastewater Improvement Fees 31812,550 41000,000 41000,000
Miscellaneous Revenue 30,150 -
Transfers In 71657,572 11700,000 1,118,000
TOTAL $ 28,521,124 $ 71630,000 $ 105,318,000
FUNDS
Capital Bond Fund $ 16,866,993 $ 12,375,615 $ 21,582,000
Capital Non -Bond Fund 11011,132 31316,755 21918,000
Road Impact Fees Combined 11078,060 798,665 530,000
Utility Bond Fund - - 37,0001000
Utility Non -Band Fund 601,858 350,000 650,000
Water Impact Fee Fund 31870,312 41076,513 13110,000
Wastewater Impact Fee Fund 704,706 41609,513 91350,000
TOTAL $ 24,133,061 $ 25,527,061 $ 73,140,000
ENDING FUND BALANCE $ 43,751,673 $ 25,854,612 $ 58,032,612
ANNUAL BUDGET FOR FISCAL YEAR 2023
CITY OF ANNA
COMMUNITY INVESTMENT PROGRAM
ALL FUNDS SUMMARY
Budget
Budget
Budget
Budget
2023-24
2024-25
2025-26
2026-27
$ 58,032,612 $ 26,222,612 $ 15,737,612 $ 19,867,612
-
130,000 130,000 1301000 130,000
11300,000
11300,000
800,000
800,000
13000,000
1,000, 000
11000,000
13000,000
61000,000
3,0001000
31000,000
31000,000
11035,000
800,000
650,000
5003000
$ 23,7659000 $
61230,000 $
51580,000
$
5,430,000
0
16,050,000 $
790,000
21000,000
281000, 000
635,000
11700, 000
61400, 000
4003000 400,000 400,000
2$000,000 800,000
415,000 250,000 100,000
1000,000
-
$ 55,575,000 $ 161715,000 $ 11450,000 $ 500,000
$ 26,222,612 $ 15,737,612 $ 19,867,612 $ 24,797,612
ANNUAL BUDGET FOR FISCAL YEAR 2023
CITY OF ANNA
COMMUNITY INVESTMENT PROGRAM
CAPITAL PROJECTS BOND FUND
BEGINNING BALANCE
REVENUES
Bond Proceeds
Interest Revenue
TOTAL
PROJECTS
City Hall Municipal Complex
Hackberry Drive
Fire Station #2
Ladder Truck (Quint / Aerial)
Community Library
Sports Complex
Community Recreation Center
Bryant Park Improvements
Trails
Slayter Creek Park Improvements
Skate Park
TOTAL PROJECTS
ENDING FUND BALANCE
Actual
2020-21
$ 21,920,667 $
$ 81759,796 $
44,022
$ 81803,818 $
0
16,566,114 $
57,560
3,218
16,8669993 $
Estimated Budget Budget
2021-22 2022-23 2023-24
13,857,492 $
10,000
10,000 $
5,052,708 $
2,7001000
1, 6569782
2,7001000
84,000
100,000
82,125
12,3753615 $
1,491,877 $ 12,689,877
32,770,000 $
10,000
32,780,000 $
3,640,000
5,000,000
4,000,000
1,1589000
984,000
5,200,000
1,600,000
21,582,000 $
14,300,000
10,000
14, 3101000
14,3001000
1001000
7501000
900,000
16,050,000
$ 13,857,492 $ 1,491,877 $ 12,689,877 $ 10,949,877
ANNUAL BUDGET FOR FISCAL YEAR 2023
CITY OF ANNA
COMMUNITY INVESTMENT PROGRAM
CAPITAL PROJECTS BOND FUND
Budget Budget Budget Project
2024-25 2025-26 2026=27 Total
$ 10,949,877 $ 59,877 $ 69,877
10,000 10,000 10,000
$ 10,000 $ 10,000 $ 10,000
57,560
- 61340,000
_ - - 1,660,000
22,000,000
4,100,000
10,100,000 - - 11,258,000
750,000
800,000 - 21768,000
513009000
116823125
$ 10,900,000
$ 59,877 $ 69,877 $ 79,877
ANNUAL BUDGET FOR FISCAL YEAR 2023
CITY OF ANNA
COMMUNITY INVESTMENT PROGRAM
CAPITAL PROJECTS NON BOND FUND
BEGINNING BALANCE
REVENUES
Interest Revenue
Intergovernmental Revenue
Transfers In - General Fund
TOTAL
PROJECTS
City Hall Municipal Complex
Hackberry Drive
Enterprise Resource Planning Software
Downtown Street Expansion
Street Maintenance Sales Tax Projects
Foster Crossing
Taylor Boulevard
Coyote Meadows
EMS Transport Ambulance #2
EMS Transport Ambulance #3
Three Single Trailer Mount Generators
TOTAL PROJECTS
ENDING FUND BALANCE
Actual
Estimated
Budget
Budget
Prior Years
2021-22
2022-23
2023-24
$
31216,943
$
51578,909
$
315829154
$ 11152,154
$
14,790
$
20,000
$
20,000
$ 20,000
41,396
31316,912
113009000
468,000
400,000
$
31373,098
$
11320,000
$
488,000
$ 420,000
$
289,239
$
950,762
$
400,000
$ -
-
460,000
11000,000
-
114,358
51642
68,000
-
-
60,000
11050,000
390,000
-
400,000
400,000
400,000
291,527
-
-
-
181,359
-
-
200,000
-
134,649
265,351
-
5001000
-
-
-
475,000
-
$
11011,132
$
3,316,755
$
2,918,000
$ 790,000
$ 5,578,909 $ 3,582,154 $ 1,152,154 $ 782,154
ANNUAL BUDGET FOR FISCAL YEAR 2023
CITY OF ANNA
COMMUNITY INVESTMENT PROGRAM
CAPITAL PROJECTS NON BOND FUND
Budget Budget Budget Project
2024-25 2025-26 2026-27 Total
$ 782,154 $ 802,154 $ 822,154
$ 20,000 $ 20,000 $ 20,000
400,000 400,000 400,000
$ 420,000 $ 420,000 $ 420,000
-
11460,000
_
-
188,000
1,500,000
400,000
400,000
400,000
21400,000
291,527
181,359
-
200,000
400,000
-
-
-
500,000
475,000
$ 4003000 $
400,000 $
4009000
$ 802,154 $
822,154 $
842,154
ANNUAL BUDGET FOR FISCAL YEAR 2023
CITY OF ANNA
CAPITAL IMPROVEMENTS PROGRAM
ROADWAY IMPACT FEES
Actual
Estimated
Budget
Budget
Prior Years
2021-22
2022-23
2023-24
BEGINNING BALANCE
Road Improvement Fees
Interest Revenue
TOTALREVENUE
TOTAL AVAILABLE RESOURCES
PROJECTS
Ferguson Parkway
Foster Crossing Road
Taylor Boulevard
TOTAL PROJECTS
ENDING FUND BALANCE
$
$
1,740,681
11587,873
109077
$
$
2,260,571
800,000
209000
$
$
2,281,906
11300,000
20,000
$
$
3,071,906
13300,000
20,000
$
11597,950
$
820,000
$
11320,000
$
11320,000
$
3,3381631
$
31080,571
$
31601,906
$
41391,906
$ - $ 40,000 $ 280,000 $ 2,000,000
600,000 - -
158,665 250,000
$ 11078,060 $ 798,665 $ 530,000 $ 21000,000
$ 2,260,571 $ 2,281,906 $ 3,071,906 $ 2,391,906
ANNUAL BUDGET FOR FISCAL YEAR 2023
CITY OF ANNA
CAPITAL IMPROVEMENTS PROGRAM
ROADWAY IMPACT FEES
Budget
Budget
Budget
Project
2024-25
2025-26
2026-27
Total
$ 2,391,906 $ 1,711,906 $ 1,731,906
$
1,300,000
20,000
$
800,000
20,000
$
800,000
20,000
$
11320,000
$
820,000
$
820,000
$
31711,906
$
21531,906
$
21551,906
$
2,000,000
$
800,000
$
$
$
2,000,000
$
800,000
$
-
$ 1,711,906 $ 1,731,906 $ 2,551,906
5,120,000
600,000
408,665
ANNUAL BUDGET FOR FISCAL YEAR 2023
CITY OF AN NA
COMMUNITY INVESTMENT PROGRAM
UTILITY BOND FUND PROJECTS
Actual
Estimated
Budget
Budget
Prior Years
2021-22
2022-23
2023=24
BEGINNING BALANCE $ 105,013 $
REVENUES
Bond Proceeds $ $
TOTAL $ - $
105,013 $ 105,013 $ 28,105,013
-
$ 65,000,000 $ -
PROJECTS
Wastewater Treatment Plant Permit & Design $ - $ - $ 37,000,000 $ 28,000,000
TOTAL PROJECTS $ $ - $ 37,000,000 $ 28,000,000
ENDING FUND BALANCE $ 105,013 $ 105,013 $ 28,105,013 $ 105,013
ANNUAL BUDGET FOR FISCAL YEAR 2023
CITY OF AN NA
COMMUNITY INVESTMENT PROGRAM
UTILITY BOND FUND PROJECTS
Budget
Budget
Budget Project
2024-25
2025-26
2026-27 Total
$
105,013
$
105,013
$
105;013
$
$
-
$
- $ 65,000,000
$
$
$
-
$
105,013
$
105,013
$
105,013
ANNUAL BUDGET FOR FISCAL YEAR 2023
CITY OF ANNA
COMMUNITY INVESTMENT PROGRAM
UTILITY NON -BOND FUND PROJECTS
BEGINNING BALANCE
REVENUES
Utility Fund Cash Reserves
PID Assessment
Interest Revenue
Miscellaneous Revenue
Transfer In
TOTAL
PROJECTS
Treatment Plant Rehab & Expansion
Sherley Storage Tank Rehabilitation
Storage Tank Painting and Rehabilitation
SCADA Hardware and Programming
Risk & Resilience Infrastructure Improvements
TOTAL PROJECTS
ENDING FUND BALANCE
Actual
Estimated
Budget
Budget
Prior Years
2021=22
2022-23
2023-24
$ 3,235,931 $ 8,715,746 $
8,795,746 $ 8,825,746
$ - $ 400,000 $ 650,000 $ 635,000
11696,600 - - -
14,263 30,000 30,000 30,000
30,150 -
4,340,660 -
$ 6,0811673 $ 430,000 $ 680,000 $ 665,000
180,000
200,000 $ 185,000
100,000 100,000
250,000 250,000
100,000 100,000
$ 601,858 $ 3509000 $ 650,000 $ 6359000
$ 8,715,746 $ 8,795,746 $ 8,825,746 $ 8,855,746
ANNUAL BUDGET FOR FISCAL YEAR 2023
CITY OF ANNA
COMMUNITY INVESTMENT PROGRAM
UTILITY NON -BOND FUND PROJECTS
Budget Budget Budget Project
2024=25 2025=26 2026-27 Total
$ 8,855,746 $ 8,870,746 $ 8,900,746
$ 400,000 $ 250,000 $ 100,000
30,000 30,000 30,000
$ 4301000 $ 280,000 $ 130,000
$ 215,000 $ 150,000 $ - $ 920,000
_ - - 180,000
100,000 - 300,000
500,000
100,000 100,000 100,000 500,000
$ 415,000 $ 250,000 $ 100,000
$ 8,870,746 $ 8,900,746 $ 8,930,746
ANNUAL BUDGET FOR FISCAL YEAR 2023
CITY OF ANNA
CAPITAL IMPROVEMENTS PROGRAM
WATER IMPACT FEES
Actual
Estimated
Budget
Budget
Prior Years
2021-22
2022-23
2023-24
BEGINNING BALANCE
Water Improvement Fees
Interest Revenue
TOTAL REVENUE
TOTAL AVAILABLE RESOURCES
PROJECTS
US 75 Utility Relocations
Collin Pump Station Expansion
Well #9
State Hwy 5 Utility Relocation
TOTAL PROJECTS
ENDING FUND BALANCE
$ 51713,192 $ 61672200 $ 31625,687 $ 3,545,687
$ 41798,127 $ 11000,000 $ 11000,000 $ 11000,000
31,193 30,000 30,000 30,000
$ 4,829,320 $ 1,030,000 $ 11030,000 $ 11030,000
$ 10,542,512 $ 717023200 $ 496553687 $ 415753687
$ - $ 150,000 $ 700,000 $
3,622,000
100,000
304,513 410,000 1,600,000
$ 31870,312 $ 41076,513 $ 1,110,000 $ 197009000
$ 61672,200 $ 31625,687 $ 31545,687 $ 21875,687
ANNUAL BUDGET FOR FISCAL YEAR 2023
CITY OF ANNA
CAPITAL IMPROVEMENTS PROGRAM
WATER IMPACT FEES
Budget
Budget
Budget
Project
2024-25
2025-26
2026=27
Total
$
21875,687
$
905,687
$
11935,687
$
13000,000
$ 11000,000
$
12000,000
30,000
30,000
309000
$
110309000
$ 1,030,000
$
11030,000
$
3,905,687
$ 11935,687
$
21965,687
850,000
-
31622,000
31000,000
31100,000
-
21314,513
$
31000,000
$
$
$
905,687
$ 1,935,687
$
2,965,687
ANNUAL BUDGET FOR FISCAL YEAR 2023
CITY OF ANNA
CAPITAL IMPROVEMENTS PROGRAM
WASTEWATER IMPACT FEES
BEGINNING BALANCE
Wastewater Improvement Fees
Interest Revenue
TOTALREVENUE
TOTAL AVAILABLE RESOURCES
PROJECTS
State Hwy 5 Utility Relocation
Hurricane Creek Line B Sanitary Sewer
Wastewater Treatment Plant Permit & Design
TOTAL PROJECTS
ENDING FUND BALANCE
Actual Estimated Budget
Prior Years 2021-22 2022-23
3,4311182 $
3,812,550 $
22,715
3,835,265 $
6,561,741 $
4,0001000 $
20,000
4,0201000 $
5,972,228 $
4,0001000 $
20,000
4,0201000 $
Budget
2023-24
642,228
6,000,000
20,000
6,020,000
$ 7,266,447 $ 10,581,741 $ 9,992,228 $ 6,662,228
$ - $ 609,513 $ 350,000 $ 1,400,000
41000,000 -
4,000,000 51000,000 51000,000
$ 704,706 $ 41609,513 $ 913503000 $ 6,4001000
$ 69561,741 $ 51972,228 $ 642,228 $ 262,228
ANNUAL BUDGET FOR FISCAL YEAR 2023
CITY OF ANNA
CAPITAL IMPROVEMENTS PROGRAM
WASTEWATER IMPACT FEES
Budget
Budget
Budget
Project
2024-25
2025=26
2026-27
Total
$ 262,228 $ 3,282,228 $ 6,302,228
$ 3,000,000 $ 3,000,000 $ 3,000,000
20,000 201000 20,000
$ 31020,000 $ 3,0201000 $ 39020,000
$ 3,282,228 $ 6,302,228 $ 9,322,228
$ 3,282,228 $ 6,3021228 $ 91322,228
2,359,513
4,000,000
14,000,000
ANNUAL BUDGET FOR FISCAL YEAR 2023
2022-2023 Fiscal Year Budget
City of Anna
Fiscal Year 2022-2023
Budget Cover Page
This budget will raise more revenue from property taxes than last
year's budget by an amount of $2,933,047 which is a 29.3
percent increase from last year's budget. The property tax
revenue to be raised from new property added to the tax roll this
year is $1,406,129.
The members of the governing body voted on the budget as follows:
FOR:
Nate Pike, Mayor Kevin Toten, Place 1
Pete Cain, Place 2 Stan Carver, Place 3
Randy Atchley, Place 4 Danny Ussery, Place 5
Lee Miller, Place 6
AGAINST:
PRESENT and not voting:
ABSENT:
Property Tax Rate Comparison
2022-2023 2021-2022
Property Tax Rate: $0.539750/100 $0.569500/100
No-New-Revenue Tax Rate: $0.464098/100 $0.536868/100
No-New-Revenue Maintenance & Operations Tax Rate: $0.376924/100 $0.431360/100
Voter-Approval Tax Rate: $0.533333/100 $0.563326/100
Debt Rate: $0.143217/100 $0.116869/100
Total debt obligation for City of Anna secured by property taxes: $3,458,686.
State Required Cover Page . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Distinguished Budget Presentation Award . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
Budget Message . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
Budget in Brief . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49
City Organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
Community Profile . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58
Budget Process and Calendar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
Strategic Plan Progress . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66
Property Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77
Sales Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80
Licenses and Permits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81
Utility Charges for Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 82
Other Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83
Description of Fund Structure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 87
Fund Structure Chart . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 88
Fund Relationships Table . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 89
Consolidated Fund Summaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90
Change in Fund Balance Table . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93
Personnel Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 94
General Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100
Debt Service Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 104
Restricted Revenue Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 106
Major Revenues
CITY OF ANNA
TABLE OF CONTENTS
Overview
Strategic Plan
Fund Summaries
ANNUAL BUDGET FOR FISCAL YEAR 2023
CITY OF ANNA
TABLE OF CONTENTS
Utility Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 112
Component Units . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 114
Administration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 119
City Council . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 121
City Manager . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 122
City Secretary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 124
Human Resources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 126
Information Technology . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 128
Finance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 130
Municipal Court . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 132
Development Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 134
Fire . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 136
Police . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 138
Neighborhood Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 140
Animal Control . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 143
Parks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 144
Fleet and Facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 146
Streets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 148
Public Works Administration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 150
Water . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 152
Wastewater . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 154
Fund Summaries (Cont.)
Department Summaries
General Fund
Utility Fund
ANNUAL BUDGET FOR FISCAL YEAR 2023
CITY OF ANNA
TABLE OF CONTENTS
Solid Waste . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 157
Utility Billing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 158
Community Development . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 160
Economic Development . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 162
Park Development Fund
Recreation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 164
Park Development . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 167
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 171
General Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 173
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 177
General Debt Service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 183
Utility Debt Service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 187
Community Development Debt Service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 189
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 193
CIP All Funds Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 196
General Government Funds Summaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 198
General Government Projects Detail . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 205
Utility Funds Summaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 214
Water Projects Detail . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 223
Wastewater Projects Detail . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 227
Park Development Fund Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 230
Park Development Projects Detail . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 232
Utility Fund
Department Summaries (Cont.)
Component Units
Five Year Forecasts
Debt Service
Community Investment Program
ANNUAL BUDGET FOR FISCAL YEAR 2023
CITY OF ANNA
TABLE OF CONTENTS
Financial Policies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 242
Legal Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 283
Tax Rate Calculation Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 294
Glossary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 303
Supplemental Information
ANNUAL BUDGET FOR FISCAL YEAR 2023
PRESENTED TO
City of Anna
Texas
For the Fiscal Year Beginning
October 01, 2021
Executive Director
GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
Government Finance Officers Association of the United States and Canada (GFOA)
presented a Distinguished Budget Presentation Award to City of Anna, Texas, for its
Annual Budget for the fiscal year beginning October 1, 2021. In order to receive this
award, a governmental unit must publish a budget document that meets program criteria
as a policy document, as a financial plan, as an operations guide, and as a
communications device.
This award is valid for a period of one year only. We believe our current budget continues
to conform to program requirements, and we are submitting it to GFOA to determine its
eligibility for another award.9
10
OVERVIEW
11
12
October 1, 2022
Honorable Mayor and Council Members:
In accordance with the City Charter and the laws of the State of Texas governing
home rule cities, it is the privilege of my staff and I, as your City Manager, to deliver
to you, this budget transmittal and executive summary for the Fiscal Year 2022-
2023 City of Anna Budget.
The Annual City Budget is the most important document adopted by the City Council
each year. By authority of the City Charter, the City Manager must prepare and recommend to the City
Council the Annual City Budget. After thorough review and consideration, the City Manager presents the
resulting recommendation to the City Council for a record vote at the mandated time required by law.
It must be noted that, while this proposal is the City Manager’s recommendation to the City Council, it could
not be developed without a significant amount of time devoted to this effort by the Mayor and City Council
Members, City Department Heads, the Budget Manager, Terri Doby, numerous other City Staff members,
and of course the City Manager, all who contribute value to the process each year.
The Annual City Budget is developed through an extensive process of reviewing requests received from all
City Departments, then prioritizing those requests in a manner that utilizes resources effectively, within the
fiscal constraints, while working to achieve the City’s Strategic Goals, as set forth in the City Council
approved Strategic Plan, the Comprehensive Plan, and a series of other publicly approved guiding
documents, plans, and policies. Some of the details reviewed in this process include, but are not limited to,
setting the tax rates for the Interest and Sinking Fund (debt funding) and the Operations and Maintenance
Fund (operational funding); adopting fees and rates for numerous point of contact services; setting position
control providing for the total full-time equivalent employment levels throughout the various funds;
maintaining the base budgets ensuring continuity of operations; delivery of consistent and reliable services;
new programs and new staffing in response to growth impacts; and the adoption of the Community
Investment Program (also referred to as the Capital Improvement Plan or CIP);and providing for numerous
large community-based projects funded by development fees and voter-approved funded projects funded
by voter-approved bonds.
BUDGET OVERVIEW
Over the last year we have seen a lot of growth in volume and valuations. We have seen the overall
valuation increase from $1.77 billion in FY2022 to $2.44 billion projected for FY2023. This is a result of
growth in both residential and commercial market segments as well as increase in valuations. As such the
Council had decided to provide the first homestead exemption of 1% (with a minimum of $5,000) as a form
of tax relief for homesteaded property in the City.
13
All other projected General Fund Revenue is expected to provide approximately $12.8 million, with sales
tax to provide $6.5 million, for a total of approximately $19.3 million for all General Fund Revenues, as
detailed in the following chart.
As we are required to provide a balanced budget each year, the expenses match the revenues as follows:
14
The Utility Fund Revenues are projected to be $15.2 million and the expenses are being conservatively
budgeted at $14.4 million. This is purposeful as we need to anticipate unforeseen items that include, but
are not limited to, shortfalls created by water restrictions, drought restrictions, occasions where there are
heavier than normal rainfall events resulting in lower usage rates, sewer inflows and infiltration during
rainfall events, unforeseen cost increases from inflationary factors, fluctuations in fuel and energy costs,
and potential system failures. As you can see, these are things which have direct impact on the Utility but
cannot be easily predicted or forecasted.
This year Department requests for the various decision packages such as new programs, new staff, and
service level improvements based upon demands for Council requests, operational impacts borne from
capital improvements, inflation, equipment replacements, new equipment, and new staff totaled almost $3
million. Additionally, almost one third of all new revenue was absorbed by the impacts of inflation, something
which is mostly overlooked by our neighbors, yet very impactful to our ability to control.
Nevertheless, at the adopted tax rate of 0.539750/$100, all current levels of service are being maintained
and the additional programs and expenses are being fully funded while increasing the General Fund
Reserve almost $1 million dollars, resulting in securing a Aa2 bond rating with a positive outlook.
In brief, we are in stable financial condition for the foreseeable future and have verified our position through
our various financial modeling and forecasting.
ONGOING CHALLENGES AND IMPACTS
The past few years have been some of the most challenging for local governments everywhere throughout
our great country, and Anna has been no exception to these challenges. In the past couple of years our
organization, like so many others throughout North America, have been affected by several national issues
that have influenced our society, our community and most certainly our lives. So many things have been
impacted, and things have certainly been different than what we previously knew, expected, or experienced.
Although we have made many strides and have had significant progress and successes, it is likely to be a
while before things begin to seem normal again, if ever.
Even though local government in the form of the Council Manager form of government by design is non-
partisan in its structure and operations, the political environment has leaked into the local government at
times. As the effects of the national economy have resulted in significant inflation, with impacts are not only
to our neighbors, but to our city operations and expenses. The result is significant cost impacts to all of our
most foundational operational budgets, including our most important functions of public safety,
infrastructure maintenance and construction, utilities services and project delivery. We have seen such
impacts is numerous areas as noted herein:
The continued supply chain issues have affected delivery of every piece of equipment, vehicle
acquisitions, materials acquisition, and deployment for projects of all sizes and types.
All entry-level positions have yielded diminishing returns to employment postings, even with
concentrated and targeted advertising efforts, due to lack of local labor force and increasingly higher
salaries in competing markets, not only in the government sector but in the retail markets, construction
industry, and other market segments not normally competing with our typical market.
Sky-rocketing property values, not only in Anna but throughout the region, most especially Collin
County, have all but eliminated any affordable housing options previously available for those workforce
housing needs, adding to the difficulties in recruiting entry level positions throughout all local
15
governments in North Texas if not the entire state.
Rental property costs on the rise are resulting in a lack of affordable housing, normally supporting the
working-class workforce, which workers are direly needed to staff local retail, restaurants, and other
service-related industry segments necessary to attract additional economic development opportunities
to Anna.
The ongoing impacts of the COVID-19 Pandemic have resulted in additional unfunded State-imposed
mandates, direly impacting cities with new Workers Compensation requirements, often leaving crucial
positions unfilled until resolution can be achieved.
Other unfunded mandates by the Texas State Legislature were imposed as a result of the winter deep
freeze weather event of 2021, requiring the purchase, monitoring, and reporting of emergency
equipment redundancies beyond reasonable levels, local affordability, and accessibility to acquisition.
With increased demand and twelve months lead time for delivery for required/mandated equipment,
these mandates are unattainable by any local government in the State of Texas.
The continuous rising costs of water supply and sewage treatment in the explosively growing North
Texas Municipal Water District service region are an immense challenge. Predicated by the extreme
lack of public understanding of the increasing costs and despite continuous education efforts, the need
for a regional solution has become imminent for our success.
Ever increasing construction costs and other consumables have been impacting all of us, our
community, and the organization, creating unforeseen financial needs.
All of these things and more have brought many challenging issues to the forefront of our society and more
importantly, to our community of Anna, Texas, as we have not been insulated from these impacts amidst
the explosive growth we have encountered. These converging opportunities and challenges require solid
forecasting as we plan for this budget and for our future and the future of our community. We have been
very successful in managing these challenges as a result of our continuous five-year financial forecasting.
Anna, like many communities, has persevered despite all of these challenges, to deliver services and value
to our neighbors. We did this as a City staff, as a group of neighborhoods, as a community, and as a City
Council, and having done so with great success exceeding all expectations and maintaining our focus: by
executing the elements of our guiding documents, especially our Strategic Plan, with great precision,
dedication and unwavering intent to serve our neighbors.
When we look back at the past year or so, we have really shined as an organization amidst these
challenges, having completed a myriad of huge tasks, accomplishments, program enhancements, and
projects. These are just a snapshot of some of the highlights:
FY2022
Constructed over 51,000 square feet of municipal facilities occupied in Summer 2022
Planned the construction of a second fire station and a community library to be constructed in 2023
and 2024, respectively, with each project being occupied and staffed once completed
Completed Impact Fee Study for FY2023 implementation
Completed analysis of other fees for service outside of general services, i.e., rental registration, building
permits, utility rates, and others
Bringing the City’s Emergency Medical Service in-house, providing response times that will exceed the
nationally recommended standards of 8 minutes, going from 13 minutes (as contracted with our third-
party AMR) to 6 minutes (provided by the City of Anna Fire Department)
Created a full-time Detective position for the County Children’s Advocacy Center that will provide the
management of crimes against children in Anna effective in the August of 2022
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Sale of the business park that will bring notable commercial and industrial development, the first project
being a regional Caterpillar sales, service, and distribution center, serving the region and southern
Oklahoma
Completed the design, construction, and activation of the Collin Pump Station, including storage tanks,
wells and related infrastructure improvements that will increase the City’s water supply over 20% and
provide for the foreseeable future
Implemented the Stormwater Utility at a rate of $3.20 to go into effect October 2022 to fund much
needed drainage projects, equipment, and staffing
Sustained the Bond ratings, through two rating agencies, with a positive outlook, issuing almost $100
million in general obligation and certificate of obligation bonds for the construction of a regional sewer
plant and voter-approved projects
FY2021
Improved the Bond rating, saving the City of Anna neighbors millions in future interest rates, going from
Moody’s Aa3 to Aa2, yielding high quality bonds
Oversaw a successful Bond Referenda with three Propositions, providing for much needed and desired
public improvements, facilities and recreation elements
Updated the Strategic Plan, Comprehensive Land Use Plan, Parks & Trails Master Plan, Downtown
Master Plan, Impact Fee Study, and the Master Thoroughfare Plan
Completed Stormwater Utility Study for October 2022 implementation
Completed the Request for Qualifications for all professional services, securing continuing service
contractual agreements for all genres of engineering and technical services, securing cost effective
professional services, streamlining our project management processes
Implemented an automated purchasing and bidding module, reducing employee time and increasing
efficiency
Updated Comprehensive Fee Structures to fully-fund select operational programs
Completed the Enterprise Resource Planning System Replacement (Financial Software
implementation)
All of these accomplishments were achieved while building a top-notch municipal team of professionals,
hiring or replacing well over one hundred employees during my tenure as the City Manager, and more than
doubling the size of both Police and Fire departments.
Anna has made significant improvements in public safety response times, becoming one of the safest cities
in Texas, and building professional level public safety departments, second to none, for a city of our size.
Other departments and divisions created and improved include Economic Development, Code Enforcement
& Compliance Division, Building Permitting Division, Engineering Division and Recreation Services. Each
of these has provided focused efforts where they did not previously exist.
More importantly to our tax-paying neighbors, these initiatives reduced the reliance on third-party providers
of these services and resulted in significant cost savings, literally millions of taxpayer dollars, during the
past four years, which enabled public safety upgrades and enhancements. The most notable savings are
in building permitting where the costs savings are a 9:1 ratio; engineering services where civil plan review
and development inspection is now all done in-house and generates cost recovery revenue; code
enforcement where the Rental Registration Program has achieved full cost recovery and ensuring that
rental properties are well maintained by meeting habitation and code standards; and fleet operations
providing in-house maintenance and repairs of standard city vehicles. Each of these changes from the
previous contract services has yielded better, more responsive services, and most importantly, resulted in
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enormous cost saving to our tax-paying neighbors.
As your City Manager, my personal mission is to provide the best service in the best way possible at the
lowest cost impact.
ANNUAL THEME/VISION
If you recall, in the first year of my tenure as the City Manager, I themed the FY2019 budget effort as the
“Year of Transition” where there were many initiatives and challenges before us as we transitioned the
organization in many facets throughout all departments of the organization. That was a challenging year as
the budget proposal was built prior to my arrival, hence there were numerous limiting factors having
inherited a plan that was outside of my influence. As the flexibility availed to me as the new manager were,
in part, somewhat limited, I was able to make some improvements which were helpful in achieving targets
in that first year. Specifically, I was afforded a great opportunity to implement the “First-Year Plan” that I
had drafted as part of the recruitment process. That plan was an analysis of the State of the City, regarding
its finances, policies, practices, staffing and strategic outlooks. The First-Year Plan served as a precursor
to the Strategic Plan that we would implement and adopt in early 2019. The First-Year Plan identified a
series of strengths, weaknesses, opportunities, and threats and provided a series of action items to make
the best of those elements going forward. I was able to execute most of the stated initiatives in the First-
Year Plan, yielding many successes by setting foundational systems and programs in place to grow. When
in early 2019 we adopted the Strategic Plan, establishing its elements of a Vision, Mission, Values, and
with action items identified as long-term, mid-term, and short-term targets. This was integral to the delivery
of many projects, program enhancements, department reorganizations, department and division creations
and achieving the Council directed goals, objectives, and targets. This was the definition and the highlight
of the themed “Year of Transition”, which sustains in the developing culture of this renewed organization.
The following year, FY2020, I had defined as the “Year of Implementation” for the organization as we set
forth on the beginnings of the execution of the very aggressive Strategic Plan. This plan was certainly one
of the most aggressive plans that I have worked on in my career, with almost two hundred program and
project action items, setting new expectations for Department Heads and staff, focusing the organization
on much needed and desired results. Even with the continuing societal disruptions, material cost impacts
and delays resulting from the early stages of the pandemic, our staff had set the foundation in place for
numerous programs and plans to be addressed. We executed many aspects of the Strategic Plan during
that year and successfully responded to many additional unprecedented and unplanned challenges,
including the winter deep freeze and on-going staff recruitment challenges for many of the basic, entry-level
positions. Regardless of such impediments to our success, numerous strategic initiatives have successfully
come to fruition, and our organization thrives as a leader in the North Texas economy. We are in pursuit
of becoming the “The Premier Community in Collin County”, a target for our City, our Council, certainly
our community, and the continuous focus of our entire organization.
Amidst the continuing impacts of COVID-19, FY2021 was themed as the “Year of Execution”, as
additional organizational transitions occurred. We worked hard to integrate numerous new staff members
during the year, executing quarterly budget amendments to keep in line with the impacts of high growth,
while raising the level of professionalism, skills, and knowledge as we develop the new acquired
professional staff. We continued to recruit team members from the premier cities throughout the region,
building an awesome team of professionals in all levels of the organization, touting Anna as a preferred
employer of choice and being recognized as a “High Performing Professional City.” Our organization
has been recognized by numerous professional associations, development interests, and governmental
agencies throughout the country, as we have impressed many by our efforts, innovations, and explosive
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growth patterns. During this time, the City has received recognition in almost every department, receiving
awards for individuals, processes, programs, and projects in the areas of communications, marketing,
economic development, human resources, public works, parks, policing, and more. This is all part of the
culture supported by the City-adopted Core Values: Anna C.A.R.E.S.
With the continual acquisition of new staff members in key leadership positions as well as key support roles,
many of which were achieved through promotions, staff development or targeted recruitment, the City set
high expectations with neighbor-based values, reinforced organizational core values, and improved
operational efficiencies. The City of Anna staff was primed to take on the explosive commercial and
residential development in our community, having the right sense of urgency, knowledge, skills, and
experience.
With the City Council updating the Strategic Plan in 2021, once again providing leadership and guidance
by establishing goals based on a strong Mission, a clear Vision, and an aggressive and accountable Action
Plan. The organization continued to be poised to be and achieve the goals of being the “The Premier
Community in Collin County.” Such success was supported and evidenced by the continued
unprecedented record growth, commercial tax-base expansion, increasing sales tax proceeds, increasing
housing starts, and vast economic development opportunities to the likes that our City has never seen. We
only expect this trend to continue, throughout all economic segments, into the future before us and for the
foreseeable future. It is a challenge that we not only accept but await with the proper sense of urgency to
respond, instilled upon and within all staff. This is a highly dedicated and motivated team that deserves to
be recognized for their collective on-going efforts and successes.
We themed our efforts in the FY2022 as the “Year of Results” as we had collectively set in motion many
lofty goals, new programs, solid achievable plans, and exciting initiatives set forth in the many revamped
and very focused master plans that this City Council had approved. Amidst the on-going disruptions of the
on-going pandemic, supply chain issues, construction costs impacts, hyperinflation to the level not seen in
decades (exceeding 9%) in 2022, and several of the ongoing concerns throughout our country and region,
we continued to persevere and move many of our initiatives forward on all fronts, yielding successes never
previously realized in our community. All of this while anticipating the threats of a possible recession, we
foresaw a positive outlook over the next two to five years, albeit an obvious shift in development types.
With great anticipation, we would continue to achieve as we continued to deliver the elements of the
Council-adopted Strategic Plan, as we expected much new development, both residential and commercial,
Without exception, our team accepted all of the challenges, and we would persevere to serve our neighbors
with great focus and dedication, delivering what we have termed as “A Community of Neighbors”,
remaining true to our stated and published Values and Vision.
All this being considered, we have themed this year - FY2023 - as the “Year of Reimagining”, as we have
learned new ways to do so many things. We have created numerous new master planning efforts that have
expanded upon the vision of our great City. We have expanded outreach efforts, engaging our neighbors
through recreation, education, and activities, and we are on the eve of yet even more. The successful
planning and design of a community library and lifelong learning center has begun, to be followed by the
planning of a community-based recreation center, an ambitious parks and trails expansion plan, and the
birth of a true executable downtown revitalization plan. All of these visionary efforts are the collective work
of our neighbors, our professional level staff, and our visionary Mayor and City Council, as we continue to
be recognized in the region as the following hashtags:
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#AnnaTexasTheNextBigThinginNTX
#AnnaTexasBuildingCommunity
#AnnaTexasACommunityofNeighbors
…where we are all proud of the growth, continued successes, and the potential of our great community.
In this message that follows, I will discuss some of the specific strategic initiatives, the goals, the challenges,
and opportunities before us, the wants and needs of our community, and the recommendations and long-
term outlook for the organization. I will discuss the form of government, the City Council approved Strategic
Plan, our accomplishments and targets, the continued 2021 Bond Election plans going forward, the future
planning for other facility needs as we grow, as well as future debt planning for growth and the management
of the tax rate, all defining how will achieve making Anna reach its greatest potential - a potential that we
deserve as a team, as an organization and as a community of neighbors.
FORM OF GOVERNMENT
The City of Anna’s operates under the Council-Manager Form of Government.
The Council-Manager form of government is the system of local government that combines the strong
political leadership of elected officials in the form of a council with the strong managerial experience of an
appointed local government manager. The Council-Manager form of government is a representative system
where power is concentrated in the elected city council and where the city council hires a professionally
trained manager to fully oversee municipal administration and operations.
The Council-Manager form of government recognizes the critical role of elected officials as policy makers,
who focus on mapping out a collective vision for the community and establishing the policies that govern it.
This form of government also recognizes the need for a highly qualified individual who is devoted
exclusively to the delivery of services to residents. Think about the structure used by many corporations, in
which the board of directors hires an experienced Chief Executive Officer (CEO), who is granted broad,
executive authority to run the organization. While these boards establish the company’s overall policy
direction, the CEO, in this case the City Manager, oversees implementation of that policy.
Numerous independent studies show that cities that operate under the Council-Manager form of
government are significantly more efficient, have higher bond ratings, employ innovations more regularly,
attract better talent, and are supported by the National Civic League, all of which are solid reasons resulting
in the providing of high-performance teams that deliver desired services to our communities. These benefits
to a community are achieved through:
Flexibility - The Council-Manager form can adapt to local needs and demands.
Clearly Defined Roles - Under the Council-Manager form, there is a clear distinction between the
administrative role of the City Manager and the political and policy roles of the City Council, led by the
Mayor. The day-to-day operations of the City reside with the appointed City Manager, allowing elected
officials to devote their time and energy to policy development and the assessment of the effectiveness
of those policies within the community.
A Roadmap for Success - The Council-Manager form is the system of local government under which
professional management is most likely to succeed. Under this system, professional managers can
focus on service delivery, policy implementation, and performance management and can align the local
government’s services with the values, mission, and policy goals defined by the community and the
Mayor and City Council.
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Practices by Professional Staff - Professionals add value to the quality of public policy and produce
results that matter to their communities. They bring their knowledge of performance management and
a government-wide perspective to the successful stewardship of public assets and resources; they
pursue quality and transparency in the design and delivery of public services. Professionals take a long-
term and community-wide perspective. They commit themselves to ethical practices in the service of
public values. They help build community and support democratic and community values. They help
build community by facilitating partnerships among sectors, groups, and individuals. They promote
equitable, fair outcomes and processes. They have an obligation to promote equity and fairness. They
develop and sustain organizational excellence and promote innovation. They relentlessly focus on
efficient and equitable service delivery, policy implementation, and evaluation. They hired on the basis
of merit and committed to professional development for all employees, promoting innovation while
valuing consistency and continuity and strive continuously to strengthen organizational capacity to
produce results that matter.
Within the Council-Manager form of government, the Mayor and six Council Members serve as the City’s
legislative body and the community’s policymakers and board of directors, synonymous to the structure of
a corporation. The Mayor serves as the public face of the community, presides over council meetings,
serves as the official head of the City for ceremonial occasions, facilitates communication and
understanding between elected and appointed officials, and leads the elected body in setting goals and
advocating policy decisions. Under the Council-Manager form, the City Council are the legislative body and
the community’s policy makers. Power is centralized in this body, which approves the budget and adopts
local laws and regulations, for example. The elected officials also focus on the community’s big-picture
goals, such as community growth and sustainability. The elected officials hire a professional manager
based on that person’s education, experience, skills, and abilities and not on their political allegiances. The
elected officials supervise the City Manager’s performance, and if that person is not responsive and
effective in their role, the elected officials have the authority to remove the City Manager at any time.
The Mayor and the Council oversee the employment of the City Manager, as well as the other Charter
Officers within the city, such as the City Attorney, City Secretary, and Municipal Court Judge.
Under the Council-Manager form of government, the City Manager serves as the chief executive officer and
main intragovernmental decision-maker for the City, as provided for in the City Charter. Within this form of
government, the City Manager is a professional with education, experience, skills, and abilities related to
local governance. Your City Manager is additionally licensed and credentialled by the International City
Management Association as an ICMA Credentialled Manager (ICMA-CM), being one of approximately two
thousand city managers in the country to achieve and maintain this coveted certification. With over 22,000
municipal agencies in the US, this clearly is a select group of managers.
The ICMA Credentialing Program recognizes professional local government managers qualified by a
combination of education and experience, adherence to high standards of integrity, an assessment, and an
assessed commitment to lifelong learning and professional development, all ensuring consistent,
professional, and reliable leadership in the position and the management of the organization.
The City Manager manages city staff, oversees the delivery of public services, carries out policies
established by the Council, prepares a budget for the Council’s consideration, and serves as the Council’s
base of knowledge related to past, present, and future local government operations.
Under the Council-Manager form of government, residents (defined and described as “neighbors” in
Anna) guide their community. They do so regularly by running for office, serving on city boards and
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commissions, volunteering their services, and by voicing feedback on community opportunities and
challenges through a variety of means. They do so at key points in time by voting for elected officials, voting
for or against major community financial obligations such as bonds, and participating in various charettes,
comprehensive planning processes, and other public events and outreach opportunities.
We value our neighbors, their participation and input, and treat all in a neighborly manner as it is our
philosophy for local government success and service. Under Council-Manager government, local
governments often actively engage and involve their neighbors in community decision making. Neighbors
can guide their community by serving on boards and commissions, participating in visioning and strategic
planning sessions, and designing community-oriented local government services.
STRATEGIC PLAN & GOALS
The Strategic Plan in its current format was originally drafted in FY2019 and reviewed by Council and staff
typically annually and most recently in FY2021. It is the working document that provides guidance to City
staff when making budgetary, planning, and operational decisions. As part of the adopted Strategic Plan,
the City Council has identified and reaffirmed our four strategic goals that help frame the City’s operational
work plans, providing focus for staff, community, and the Council alike, and providing a system of
accountability through performance targets and prioritization of goals for the community. As a part of the
iterative process to develop the Strategic Plan, the City Council reaffirmed and established a Vision,
Mission, set of Strategic Goals, and identified and adopted key Core Values by which the organization will
operate, plan, develop, and grow.
The Action Plan developed is the guiding document that outlines the annual work plans and identifies the
priorities and provides the direction for the day-to-day tactical approaches to every service and project we
deliver. It is the measurement of success for each department and their respective targets. As we navigate
the set of plans in each functional area, these efforts ensure that we focus on the things that are truly
important to the City, to the City Council, and to the neighbors we serve each and every day. We operate
under this philosophy in all we do, as there will always be constraints on our resources. It is important to
focus on what is important to our neighbors. When differentiating what is not important, resources are
always allocated to the former. This document is one of the most important products of the labors of both
City Council and staff.
Goals
The Goals from the Strategic Plan for the City of Anna are:
1. Growing Anna Economy
2. Making Anna – A Great Place to Live
3. Sustainable Anna Community Through Planned, Managed Growth
4. High Performing, Professional City
While the over-arching goals have not changed since inception, they were reordered to identify the
Council’s latest focus and priorities. The Strategic Plan expands upon the multi-faceted comprehensive
goals as well as the strategies to be employed in the execution of this plan.
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Mission
Our Mission, which supports these stated goals, commits us to provide for, to be for, and act for our
community and neighbors with a laser focus:
(to provide) Exceptional City Services & Facilities
(to be) Financially Responsible
(to act in a) Neighbor-Focused Way
(to provide a) High Performing, Professional City Team
(to provide) Value to Neighbors’ Lives
As you can see, we define our Citizens, Customers, Partners, and Visitors as our “Neighbors”, and we
shall treat them as such in all that we do. This theme will extend through all departments and their efforts
each day. It is our purpose and part of our core valued to be neighborly.
Vision
In the development of the City’s Vision, the Mayor and the City Council, along with staff, have defined the
City of Anna in its best form for the future (Anna 2036), looking at the challenges and the opportunities, to
ensure the responsible growth of this, our exploding North Texas community, “The Premier Community
in Collin County” Anna 2036!
The Anna Vision 2036 is a community of families that is beautiful and safe.
Anna in 2036 has a vibrant downtown, great housing opportunities and a dynamic business
community.
Anna in 2036 is a fun community for all and has convenient mobility options.
Anna 2036 is THE PREMIER COMMUNITY IN COLLIN COUNTY!
Core Values
One of the most impactful results of the Strategic Planning process was the development of the
Organizational Cores Values.
The Anna Team CARES!
The Anna Team C.A.R.E.S. by:
(being) CREATIVE – we encourage and will reward creativity in execution of solutions
(taking) ACTION – we encourage taking action, starting at YES, and moving all initiatives forward
(taking) RESPONSIBILITY – we encourage that we own every encounter and see things through
to resolution
(delivering) EXCELLENCE – we insist that high standards are met in all we do
(and is privileged to) SERVE – we believe that public service is a calling and that serving the
public and our neighbors is a privilege
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These Values are the measuring stick for all staff. These are the Values to which all in this organization will
be accountable. It is how we expect all employees to embrace the culture we have been building, living,
and supporting. These values are how we recruit new teammates, promote existing teammates, manage
our teams, and govern ourselves through self-accountability.
All the details of the Strategic Plan have been integrated in all that we do, providing the guiding values, the
purpose of our organization, and inspiration for driving the organization to accountability and results. We
have installed these processes, these values and these guidelines into our everyday actions, and we review
these regularly in our strategy meetings to ensure the execution of the adopted and targeted Action Plan.
MASTER PLANS & STUDIES
As an extension of the adopted and approved Strategic Plan, there are several master plans that have been
identified as needing to be constantly maintained, occasionally updated, revised, and revisited, or in some
cases, newly created. Several of these plans have statutory requirements which we adhere to, typically
adopting best practices, and some are simply needed to ensure the planned and managed growth of our
community, supporting our community Vision.
Each of the stated plans can be found on our website or are available by request.
Over the last two years, there have been major strides put forth in many of these areas.
Economic Development Strategic Plan has been implemented and continues to drive this engine. It
has numerous key elements that are in alignment with the Council’s Strategic Plan. These elements
are what drives the Economic Development budget and the team assigned to execution. In the coming
year, elements of this plan will come to the forefront with numerous planned development projects,
multi-family housing projects, Housing Finance Corporation (HFC) and Public Finance Corporation
(PFC) revenue generating projects, and downtown revitalization planning.
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Housing Finance Corporation and Public Finance Corporation - as previously mentioned, we have
created these corporations to recoup payments in lieu of taxes for several tax-exempt projects
(including projects in the Extra-Territorial Jurisdiction (ETJ)), where previously we could not derive
revenue. This revenue source can eventually be used to augment and reinforce general fund revenue.
This revenue stream is unaffected by 2019 Texas State Legislative action, the Property Tax Reform
and Transparency Act, and will provide for successful and locally desired and approved programs and
needs, without restrictions, allowing the City Council to make decisions on behalf of the community.
Utility Rate Analysis was completed for the FY2021 budget and continues to be update each year to
manage rising costs from the North Texas Municipal Water District (NTMWD). Without rate increases
in over five years prior to FY2021, the utilities were risking long-term sustainability, simply put we were
close to selling water for more than it costs to deliver and headed towards expenses exceeding
revenues. The most recent review of the study recommends a rate structure where Anna is still the
lowest rates in the Collin Grayson Municipal Alliance (CGMA) consortium. Projected rates were
originally forecasted in five-year model to increase by 10% to 12% annually, but our staff has made
cost conscious decisions that reduced this increase by 2% for FY2023 to 8%, realizing that any
reduction in projected costs are a favorable outcome. This increase was promulgated by costs
increases from our suppliers (NTMWD and CGMA), which is clearly outside of our local controls, but
nevertheless, through staff efforts, we were able to lower the forecasted increase.
Financial Plan was revised including:
o Revision of the Financial Policies, Investment Policy, Purchasing Practice with the implementation
of fully automated procurement
o Achievement and acquisition of the fifth of five Transparency Stars from the Texas Comptroller’s
Transparency Program
o Institutionalizing of the five-year financial model that is used for forecasting and managing the
finances of the City
o Bond Financing maximized within the voter-approved debt service to take advantage of interest
rates before the Federal Reserve impacted our Bond Sales
o Investment strategies updated and implemented to maximize interest earnings, realizing a
significant increase in the project interest revenue for the upcoming fiscal year
Stormwater Utility study was completed and is projected for implementation in October 2022. The
plan is for a budget amendment targeted at mid-year (April 2023), resulting in a stormwater program
which may include projects, materials, or staff. One upcoming program we are costing out for future
implementation is street sweeting in select problem areas and intersections where an accumulation of
silt, debris and sand buildup has been identified. Keeping these out of the stormwater stream is an
eligible expense and supports the mission of erosion control, surface water quality, and general
stormwater management.
Comprehensive Plan was completed in 2021 and is in place as a guiding document for future land
use. There are many elements within this plan that guide planning and zoning, development regulation,
and future land use planning. The remaining challenges, which we will continue to navigate going
forward, are the over 100 planned development documents. These documents are essentially
contractual agreements with property owners that were adopted in the early 2000s and are binding on
these properties. These agreements will be addressed on a case-by-case basis when and if the
property owners come forward to develop these properties. The basic challenge is that there are
numerous entitlements in place that are contradictory to the latest land use assumptions, so there will
be circumstances where the property owners will execute entitlements granted that current and future
Councils and P&Z Commissions may not be in agreement with, but nevertheless subject to, without
resolution.
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Parks and Trails Master Plan was completed in 2021 and is in place as a guiding document for the
development and project planning for all things parks and trails. In the upcoming year we will provide a
detailed update and response to action items from this plan so that we can program and construct some
of the identified projects.
Downtown Development Plan was completed in 2021 and is in place to guide needed changes to the
downtown district. It is a catalyst planning document for the redevelopment effort in the Downtown area.
In the upcoming year we expect to begin integrating several target projects to advance these initiatives.
Zoning & Land Use Codes updates were funded in FY2022 and will be addressed in FY2023. It is
expected that we will adopt the updated codes in the months to come. This was a major element and
milestone in the Comprehensive Plan.
Infrastructure Plan analysis for streets is ongoing, having initially been completed over the past two
years. Street condition analysis will be instrumental in the CIP development and future proposals and
is integral to fiscally responsible planning of road paving and road maintenance. This plan will be
revisited every other year so that we can provide Council a roadway management plan that is planned
out for more than just the annual budget.
GIS/Mapping has created numerous resources for all departments to use and will be expanded over
the next year, providing additional analytics for the development of performance metrics. With the
acquisition of a highly talented asset, we expect to set new priorities and vision. The interactive map is
accessible on our website and has proven to be an outstanding asset for staff and neighbors.
Additionally, we have met or exceeded all of the unfunded mandates from the 2019 State Legislative
requirements regarding GIS through the staff efforts.
For the foreseeable future, each of these plans will set the tone for their respective areas of focus and be
the guiding documents for our community growth, development processes, success in achieving financially
sustainability, providing the environment and opportunity for development that brings value to neighbors’
lives, and making Anna a great place to live, work, and play.
In addition, this budget, like last year, will continue to deliver a true and comprehensive Capital
Improvement Plan, defined as the “Community Investment Plan”, providing for project planning for
public works infrastructure, regional utilities solutions, the first Anna Library, a recreation center, additional
parks and trails, and planning for future City facilities, encompassing all department and community needs.
The CIP has a long-term outlook that plans for future opportunities, some of which may be unfunded in the
short term but can be used as a planning tool as well as planning for shovel-ready projects for potential
grant opportunities in all functional areas.
Each year the CIP will provide a five-year forecast, with projects identified as well as their funding sources
where applicable. Projects beyond the five-year targets will be considered on the long-term outlook but
nonetheless identified for planning purposes. Each year, as a part of the budget process, these plans will
be revisited and present to City Council for approval.
With the growing list of projects, funded by the 2021 Bond Program, the General Fund Non-Bond, the
various Impact Fees, PID Fees derived from Development, a segment of the General Fund Sales Tax and
the 2022 Certificate of Obligation Bond for the regional sewer plant, it was necessary to complete a minor
reorganization in the Public Works Department to ensure that the capable staff was in place to execute the
aggressive CIP plans. With the volume and intensity of the projects we are bringing forth, it is necessary to
add resources to ensure proper management and oversight. Through a series of promotional opportunities
and training efforts, we successfully put the team members in place and have made numerous process
improvements in project management. However, as we grow and take on more projects, it will be to our
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advantage to acquire additional staff to support the tens of millions in projected projects, ensuring that we
actively manage the public funds that support such initiatives.
Major Highlights of FY2022
The 2021-2022 fiscal year resulted in the completion of numerous key accomplishments of which the City
of Anna can be proud. To organize these accomplishments, the following sections are included herein:
Noteworthy City Council Activities and Special Projects
Growing the Anna Economy
o Economic Development
Sustainable Anna Community Through Planned Managed Growth
o Planning and Development
o Public Works
Anna – A Great Place to Live
o Fire
o Police
o Neighborhood Services
High Performing, Professional City
o City Secretary’s Office
o Finance
o Human Resources
o Information Technology
o Organizational Developments
Noteworthy City Council Activities & Special Projects
First full fiscal year with updated Comprehensive Plan and implementing new Downtown Master Plan
and Parks, Trails, and Open Space Master Plan.
Police Department rewrote all polices and standard operating procedures and established standards
and documentation for field training.
With the implementation of Fire-based ambulance service and transport, the Anna Fire Rescue
Strategic Planning Guide was accomplished a year ahead of time.
Downtown water tower was repainted, with a community involved selection of colors.
Received the Texas State Comptroller’s Transparency Star for Traditional Finance, Public Pensions,
Economic Development, Procurement and Debt Management, becoming one of top 200 agencies in
the State for fiscal transparency.
City Council adopted a General Option Homestead Tax Exemption for TY2022/FY2023, providing for
a 1% general exemption, in a response to providing tax relief to homesteaded properties.
The City, as an employer, is now providing new benefits that did not previously exist, such as a
compensation plan, long and short-term disability insurance, risk management, new training programs,
and updated policies consistent with regional trends in staffing management.
City staff has occupied the new Municipal Complex and Central Fire Station.
City Council authorized the sale of $65 million in Certificates of Obligation to design and construct a
wastewater treatment plant in August 2022.
Created Library Task Force and developed a project charter with community input.
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City Council authorized the sale of more than $33 million in General Obligation Bonds to construct Fire
Station #2, the Community Library with event space, and Recreation Facilities in August 2022.
Staff continued to navigate the COVID pandemic without disruption to core services.
Growing the Anna Economy
Economic Development Department completed numerous actions:
Closed on the Anna Business Park Property for $12 million.
City Adopted Texas Property Assessed Clean Energy (PACE) Program.
Created a Tax Increment Reinvestment Zone (TIRZ) and Public Improvement District (PID) for the
AnaCapri Development.
Created a Public Improvement District (PID) for the Crystal Park Development.
Created a Tax Increment Reinvestment Zone (TIRZ) for Downtown.
Provided funding for Downtown Drainage Study.
Parmore Senior Living Project closed in early February and commenced construction in March of 2022.
Executed new Incentive Agreement with Holiday Inn Express and construction has begun.
Anna EDC featured in the Dallas Business Journal’s “America’s New Main Streets.”
Sponsored DCEO Real Estate and Dallas Business Journal BRED awards.
Created a new ad campaign and community video.
Held 2nd annual Development Forum as well as Business Appreciation Luncheon.
Spoke at various events and featured in several articles and other news coverage.
Sustainable Anna Community Through Planned Managed Growth
Planning and Development
Amended ordinances to improve staff efficiency, modernize language, and provide general clean-up of
regulations.
Implemented new permitting software.
Contracted with Freese & Nichols to assist in rewriting Planning & Development Regulations.
Public Works – Administration
6 Capital projects completed, including: Green Ribbon Project FM 455, Foster Crossing Road
Improvements, Rosamond Water Line Extension
16 projects inspected by Engineering, including: QT Quick Trip, Villages of Hurricane Creek Phase 1,
Anna Ranch Phase 1A, Anna Crossing Phase 1C, Dollar Tree and more
53 projects reviewed by Engineering, including: Three Phases of Anacapri, Clement Creek Middle
School, West Crossing Phase 12, Chili’s
28 projects under construction providing inspection services, including: Woods at Lindsey Place, Dairy
Queen, Shadowbend Phase 2, Willow Creek Retail, Paramore at Anna, VHC Phase 2
6 flood studies reviewed by Engineering, including: West Crossing Phase 10, Parc Place at Anna,
Shadowbend, Waterview Apartments, The Woods at Linsey Place
Public Works – Fleet and Facilities
Implemented formal fleet maintenance processes for preventative maintenance.
Brought small repair, prevention, and maintenance work in-house, saving time and money.
Developed a formal building maintenance program for all existing buildings.
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Public Works – Streets
Street Maintenance resurfaced and repaved over 2.5 miles of City streets.
Partnered with Collin County Public Works to re-surface Taylor Boulevard and Foster Crossing Road.
Completed a full re-assessment of pavement conditions and scoring for all City streets for use in
planning and budgeting future maintenance projects.
Completed two erosion protection projects on City-owned parkland.
Public Works – Utilities
Worked with CGMA/GTUA to implement the first CIP for the 4-City region, leading the planning efforts
for the region.
Reorganized to having a single utilities division in Public Works rather than separate water and
wastewater divisions.
Renewed TCEQ permit for the John R. Geren Wastewater Treatment Plant.
Submitted permit to TCEQ for Hurricane Creek Regional Wastewater Treatment Plant.
Planned a temporary lift station for Hurricane Creek so we would not need to pump and haul while
Wastewater Treatment Plant is constructed.
Restored Sherley Elevated Storage Tank to historic appearance (Downtown Water Tower).
Partnered with Anna ISD to paint a community logo on the Collin Pump Station Ground Storage Tank
at the corner of State Highway 5 and the Collin County Outer Loop.
Reduced calculated water loss below 10% for the first time ever, exceeding national standards.
Anna – A Great Place to Live
Fire
Completed and occupied Central Fire Station.
Applied for a SAFER Grant for 15 full-time firefighters to include 3 Lieutenants, 3 Engineers and 9
Firefighter Paramedics to staff Truck-1.
Developed design concepts and will begin construction of Fire Station 2.
Began Fire-based, ALS EMS transport ambulance service.
Delivery of Medic-2 to establish depth in our ambulance capabilities.
Developed and initiated Transport Paramedic Training Programs.
Designed and received Truck-1: A 100’ Pierce Ascendant Aerial Platform.
Began Truck Company Operations training to continue through FY2023.
Completed Driver/Operator Pumper Certification for all department employees.
Set a staffing projection in place to be prepared for the activation of Station 2 and related apparatus at
when the facilities are ready to go live.
Police Department
Completed a comprehensive inventory of all items of evidence and updated our procedures to better
document destructions and chain of custody.
Overhauled and standardized the hiring process for police applicants.
Restructured the organizational chart and held a promotional process, adding corporals to eliminate
the officer in charge role and made interim sergeant positions permanent. This provides the framework
needed to scale up our staffing structure in future years.
Implemented structured patrol districts to streamline response times and ensure the best city coverage.
Partnered with an outside party to ensure compliance with all racial profiling laws and institutional best
practices.
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Completed a review and re-write of virtually all departmental policies and procedures.
Revamped the Field Training Program and implemented a new policy manual to standardize and
modernize how we train newly hired officers.
Developed a five-year departmental staffing plan with the assistance of a third-party consultant. This
will allow us to look to future staffing needs with additional clarity.
Implemented Naloxone program and issued doses to Patrol to help combat opioid related overdose
deaths, resulting in one life saved to date.
Brought back Coffee with a Cop Program to improve community engagement.
Created Narcotics and Children’s Advocacy Center (CAC) Detective positions.
Brought Automated License Plate Reader (ALPR) system online with numerous successes.
Five supervisors have successfully completed advanced leadership courses at the Institute for Law
Enforcement Administration (ILEA). We will continue to send supervisors to these courses to insure
departmental depth.
Two officers certified in advanced accident reconstruction, allowing us to better serve the community.
Neighborhood Services
Constructed new playground at the newly named Henry Clay “Yank” Washington Park.
Held Christmas celebration with tree lighting featuring a brand new 30’ LED programmable tree,
choreographed fireworks, a live reindeer, virtual programs, and more than 800 free, kids’ activity kits
given away.
Co-hosted first Neighborhood Summit with the City of McKinney.
Enhanced Disc Golf Course with new layout, additional tee boxes at 36 holes, new signage, and new
course map.
Developed site plan for Bryant Park.
Johnson Park Enhancement Project received the DFW Directors Association award for Inclusive
Playground of the Year.
Brought the City’s first mosquito abatement program in-house.
All food establishments were inspected and permitted by Health and Environmental Services.
Held Easter celebration with more than 1,000 free kids’ activity kits given away along with virtual
programs, movie in the park, and an Easter egg hunt.
Hosted two 5K races in conjunction with the fall Harvest Fest and summer Boots and Booms events.
Hosted a community clean up event to celebrate Earth Day.
Completed the designation to be a Tree City USA.
Hosted successful summer concert series with rotating food trucks.
High Performing, Professional City
City Secretary’s Office
Made public documents searchable 24/7 on City website with any device, reducing Public Information
Requests.
Implemented Boards and Commissions software for efficient tracking of applications and terms of
office.
Scanned all files in City Hall File Room file cabinets, imported scanned documents into the Laserfiche
repository, and prepared disposition/destruction as appropriate.
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Finance
Completed conversion to new core financial software and utility billing software.
Completed the FY 2021 Audit and Annual Comprehensive Financial Report.
Received the GFOA Certificate of Achievement for Excellence in Financial Reporting for the FY
2020 Annual Report.
Sound fiscal management of fund balance and undesignated reserve funds
Human Resources
Development and implementation of citywide training programs to include:
o Anna Ambassador Academy Leadership Program – Collin Corporate College
o “EmpowerU” Training Series
o The Anna Way Supervisory Toolkit
o Mandatory training including onsite sexual harassment training and driver safety training
o Plan of action for FEMA Emergency Management Training (NIMS)
Accepted the risk management function, transitioned from Finance.
Coordinated City insurance benefit changes to balance cost containment with employee needs.
Implemented financial software to automate processes and procedures and improve payroll and HR
processes.
Policy formulation and management of the city personnel policies.
Expansion of the city wellness program along with planning for future expansion.
Effectively filling staff vacancies.
Development and implementation of Employee Newsletter.
Onboarding platform to include promotion and training component.
Desk manual creation for new hire processing.
Developed Human Resources Standard Operating Procedures.
Information Technology
Implementation of network infrastructure at new Municipal Complex and new Central Fire Station.
Implementation of new internet services and dark fiber to City buildings.
Renegotiated current GCEC contract from 10 years to 3 years for significant cost savings.
Implementation of Asset Management System for City technology assets.
Streamlined Windows server and computer updates.
Creation of the IT request website for Department Heads and Managers.
Implementation of new core financial software.
Installation of internet services at the Anna train depot in downtown Anna.
Improved response time on submitted helpdesk tickets.
Significant Staffing Changes
Hired Assistant Police Chief.
Hired Planner II.
Hired Senior Building Inspector.
Hired Economic Development Coordinator.
Promoted three Fire Captains.
Hired a Division Chief of EMS and Training.
Hired Senior Accountant.
Hired Recreation Coordinator.
Hired 6 full-time Fire personnel for EMS transport services.
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Hired first two police cadets from partnership with the Collin County Law Enforcement Academy.
Hired first two multilingual police officers.
FY2023 Department Objectives (Alphabetical)
City Manager’ Office
Enhanced performance metrics to provide greater department accountability.
Pursue agency accreditations in eligible departments to encourage best practices.
Aggressive activation of published plans to revitalize downtown.
Revisit and update the Strategic Plan.
Revisit organizational structure to prepare for the next wave of growth and add additional departments
(library, recreation center, public safety enhancements, grants management, innovation/automation
and general operational improvements).
Communication enhancements including individual department communication plans.
Enhanced neighbor interaction to providing an app for engagement and service request management.
Long term planning for future bond elections.
Long term planning for future facilities needs including sewer plant #3.
Long term planning for HFC and PFC recurring revenue.
Homestead exemption review and implementation.
Candidate and Council orientation update.
Legislative tracking for next session.
Budget process upgrade.
City Secretary’s Office
Provide Public Information Act and software training for all City staff.
Provide CivicClerk Board View module and digital voting training for Council and Boards.
Economic Development
Secure new tenants and developers for Downtown Anna and continue implementation of the Downtown
Master Plan.
Attract additional tenants to the Anna Business Park with a partnership with the new property owners.
Recruit additional retailers and restaurants, to augment the current businesses.
Finance
Received the GFOA Certificate of Achievement for Excellence in Financial Reporting for the FY2021
Annual Report.
Update and maintain Transparency Stars with information from 2021 ACFR.
Maintain and improve usage of Incode software for core financials and utility billing.
Fire
Staff, train, master, and implement skilled Truck Company operations.
Complete construction of Anna Fire Station #2.
Refine and improve our EMS operational efficiencies.
Improve, grow and enhance our Fire Prevention and Education department to streamline and expedite
code enforcement and engineering processes, as well as expand our life-safety educational programs.
Build better training processes through collaboration with neighbors and mentor organizations,
aggressive grant funding efforts, and creative partnerships.
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Human Resources
Training series continuation.
Safety committee development.
Safety program development and implementation.
Return to work program review for potential development and implementation.
C.A.R.E.S. Employee Recognition.
Policy revisions including training and development, sick leave payout and buyback, certification pay
review, and workers compensation.
Retiree options for insurance and payouts.
Wellness program series with incentive for employees.
Compensation analysis implementation for Public Safety and Open Range employees.
Information Technology
Increase knowledge of Juniper routers and switches.
Continue staff professional development.
Continue improvements on cyber security.
Installation of new server infrastructure at Municipal Complex.
Installation of disaster recovery equipment at the Central Fire Station.
Additional IT Helpdesk Support.
Upgrade network switches at Public Works, Wastewater, and the INC Cube.
Neighborhood Services
Complete steam locomotive project at Sherley Heritage Park.
Construct Bryant Park.
Construct Skate Park.
Construct Natural Springs Parking Lot.
Construct Slayter Creek Park Improvements and Parking.
Police
Become fully CJIS compliant-Joint project with IT.
Create framework for Texas Police Chiefs Association (TPCA) accreditation multiyear project.
Continue advanced leadership training for supervisors and expand specialized training for officers and
detectives.
Target community engagement opportunities and expand social media interactions.
Continued focus on employee recruitment, retention, and morale.
Work with City Administration on proposed 5-year staffing plan.
Public Works – Administration
Bid and construct Hackberry Drive improvements.
Open Rosamond Parkway from US 75 to Anna High School.
Begin final design on the new Library, Fire Station #2, and Ferguson Parkway.
Complete City of Anna’s Master Plan Update, including:
• Adoption of new 10-yr CIP (Long-Term Outlook).
• Adoption of new Master Plans for Roadway/Water/Sewer.
• Adoption of updated Impact Fees for new development.
Complete design and bid Hurricane Creek Regional Wastewater Treatment Plant.
Complete construction of Hurricane Creek Trunk Sewer Line south of FM 455.
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Design Hurricane Creek Trunk Sewer Line north of FM 455.
Begin design for downtown utility rehabilitation and improvements.
Complete design for Ferguson Parkway Extension.
Complete design of Regional Lift Station in Coyote Meadows.
Construct Fire Station #2.
Complete design of Anna Library.
Public Works – Fleet and Facilities
Initiate facility maintenance program for the new Municipal Complex and Central Fire Station.
Expand in-house fleet maintenance services to include tires/brakes/fluid changes.
Negotiate favorable rate update for solid waste and janitorial service contracts.
Start planning for facility expansion.
Public Works – Streets
Resurface or repave 3.5 miles of roadway through the Street Maintenance Sales Tax program.
Initiate comprehensive Traffic Counting and Street Sign Assessment programs to develop data-driven
planning for maintenance needs.
Initiate Stormwater Utility program and develop detailed 5-year stormwater maintenance plan for
Council adoption in the CIP.
Complete at least 5 storm system maintenance and improvement projects.
Public Works – Utilities
Continue to work with CGMA and GTUA to plan for and obtain additional water capacity to serve our
growing region.
Begin implementing improvements to our public water system security as identified in the recently
completed Risk and Resiliency Assessment.
Update the City CIP with projects designed to work towards obtaining TCEQ Superior Water System
designation.
Grow and prepare current staff with the skills and training needed to operate the future Hurricane Creek
Wastewater Treatment Plant.
Begin construction on Hurricane Creek Wastewater Treatment Plant.
CHALLENGES & OBSTACLES / OPPORTUNITIES & ACCOMPLISHMENTS
In the evaluation of the City and its many components, we have identified many of the challenges and
obstacles as well as the opportunities and accomplishments that set the tone for our community. Several
of these challenges and obstacles will require significant resources and efforts to overcome and to take the
City to the next level. The team we have built have mostly come from high growth and larger organizations
all well knowing the future challenges before us as we grow. This is one of the strengths that we must
foster and capitalize to ensure our collective successes as a community.
The following are several of those challenges and obstacles as well as the opportunities and
accomplishments that we have leveraged to success. Each year going forward we will review these
challenges and opportunities and include additional target areas, all in support of the Council approved and
adopted Strategic Plan.
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This budget addresses and is built in response to many of the challenges and obstacles, yet it remains
financial conservative and sound, responsible with contingencies in place, and sustainable for the
foreseeable future based upon our five-year financial modeling.
Recent reports from the Texas Comptroller, Glenn Hegar, were inciteful and support our position. Where
there have been concerns with labor, inflation, supply chain, and interest rates, there would be an
expectation for things to slow, but there is a recent confidence by the Comptroller that there will not be a
recession. Additionally, while the national leading economic indicators all seems to lead to some level of
recession becoming a reality in the months to come, most of the North Texas Economy, driven by growth
and development, is very optimist as to the continuing market growth in the region despite national
economics. The development community and its related expertise confirms this with their primary targets
being north Collin County.
Texas, especially North Texas, will sustain its growth. It is for this reason, as well as our projected targets,
projects, and development, we expect to continue on this course but not without ensuring several safety
nets. These safety nets include:
conservative projections of sales tax revenue.
Housing Finance Corporation (HFC) and Public Finance Corporation (PFC) revenue being realized but
remaining unprogrammed until stabilization in inflation and interest rates are more predictable going
forward.
active investment management and active debt management.
imperative preparation for the next legislative session, where it is predicted that the Texas Legislature
will be revisiting local property tax limitations yet again.
These strategies ensure our financial safety to get us through what could be challenging times unscathed.
Pay Plan / Employee Compensation / Benefits
Three years ago, staff undertook a comprehensive analysis of the Employee Compensation Plan.
North Texas continues to be one of the most highly competitive environments for local government
employees in the country. While our City is far from being the leader in compensation, it is imperative that
we remain relatively competitive in the area of employee compensation and benefits if we are to attract,
retain, and develop qualified employees. All cities in North Texas compete for the same talent pools and
having a right-sized compensation plan is integral to our goals, our growth and our collective success in
managing our community.
This strategy is most important for a growing community that is constantly seeking employees in all
functional areas of the organization and will continue to do so for the foreseeable future. The implementation
of the new pay plan resulted in a system that can be actively managed. By right-sizing the employee
compensation plan, commensurate with the industry standard compensable factors, market conditions, and
the community and organization size, we ensure this stability going forward.
This year, FY2022, staff recognized the challenges of our organization whereby the many entry level
positions throughout all departments have been struggling with recruitment. As an example, the local
mega-gas station has a hiring starting wage of $17 per hour, and our skilled labor is getting paid around
$15 per hour. In this market, we are not only competing with the other cities in the region, but now
competing with fast food, retail, gas stations and many other segments of the economy which have
historically paid much less than skilled labor we require in local government settings.
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This budget will address the
most recent data by
ensuring that all employees
are brought to the
minimums of the revised
pay grades and provided an
increment to get most
employees to the 30th
percentile within a very
competitive North Texas
market. No open range
employee is getting less
than a $1,750 increase as a
minimum and increases are
capped at $7,500 as the
maximum. These revised pay grades provide the hiring managers with new ranges to hire entry level
positions at current local market rates. Before this budget, the aggregate pay of Anna employees was third
from the bottom of our comparison cities. With this proposed rate as suggested by the City Council, Anna
employees would move closer to the center of the chart. For example: Police and Fire minimum pay would
be just over $66,000 and $60,000, respectively, with a step 3 lateral entry for experienced applicants; Public
Works and Parks entry level positions would start just over $17.00 per hour. This compensation will not
only be an improved recruitment tool and a much-needed boost for our working class employees. While we
can assume most all of the competing agencies in the Collin County market will be making some moves as
well, this effort on our part is a modest move in meeting our compensation goals and philosophies.
Public Safety step plans will also be revised, resulting in the scale shift commensurate to the market
changes as well. The plan revisions work towards the goal of reducing the number of steps to top out and
working towards the elimination of overlap between ranks, as agreed to with the Public Safety Associations.
While we cannot achieve all of the targets in one year, efforts have been ongoing over the last 4 years to
work towards these goals, with the entry levels being a priority for recruitment efforts.
In all plans, merit pay will be targeted to fall within the financial constraints put on the cities as a result of
the Property Tax Reform and Transparency Act of 2019 so that the employee compensation plan can be
sustainable in the long-term. With this budget, our five-year financial projections show that we are still on
course to manage the projected growth and sustain this organization even with some expected market
volatility, although we will eventually have to consider the HFC and PFC revenues to meet the demands
for growing levels of service.
During the FY2022 budget process, the City Council approved and the City Manager implemented the
Employee Compensation Plan and Philosophy. The philosophy, with minor revisions made this summer
by Council Resolution, would include the following elements:
Philosophy 1: Establish the market, defined as cities located in whole or in part in Collin County, as
these cities are the competition for employment in our region.
Philosophy 2: Maintain pay ranges and step plans with the intent on being relevant and competitive in
the Collin County Market, reviewing these for such annually, working towards the 50th percentile, then
weighted for organizational size and population served.
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Philosophy 3: Maintain a merit system of compensation, whereby employees are compensated for
performance, targeted at 3.5% maximum for the highest performance rating, providing for performance
improvement plans and deferrals for low performers not meeting expectations, yet encouraging
excellence by tying salary increases to performance.
Philosophy 4: Maintain a retention system, for encouraging senior and long-term employees, rewarding
longevity, consistent with system internal equities, inclusive of longevity pay, incremental adjustments
based on tenure, and lump sum payment when achieving the top of scale or step, not to exceed $2,000.
Philosophy 5: Maintain a promotional vacancy practice providing for no less than 3.5% increase for
promotions (or the next highest step, if in a step plan)
Philosophy 6: All stated strategies herein are subject to annual funding availability, and not a guarantee
of future compensation.
In addition, the Council has supported the revision of certain practices that would be positive non-base
salary benefits. These include alternative work schedules and work arrangements in select areas to be
approved by the City Manager’s Office and restructuring of numerous policy revisions adopted under a
separate title, including sick leave trade back for vacation, leave caps commensurate with the market
condition, and leave payouts at retirement.
Even with these strategies in place, we remain approximately (and appropriately) 20% behind the 50th
percentile, the longer-term targeted range, but these changes are a move in the right direction. Most
importantly, it is sustainable by all measures and forecasting.
In addition to addressing the financial compensation shortfalls, the benefits structure was augmented in this
budget with the City covering the small increase to the plan at a cost of $186,700 with only minor plan
revisions and no changes to employee premiums. We have managed the healthcare costs well over the
last 3 years through restructuring, and this increase is nominal compared to the movement we generally
have observed in the industry. Most organizations are consistently experiencing wide-spread insurance
increases varying from 7% to 12% annually. With the restructuring of the TML Health Benefits Program
last year, our entire system required an overhaul, but we were able to hold our plans relatively consistent
this year. We successfully
navigated this challenge and
provided a two-option plan to
our employees that allowed
many families of staff to come
onto our insurance system.
Going forward in the
upcoming fiscal year, we will
be looking at enhanced
wellness programs to provide
employees the opportunity to
“be healthy” and further work
toward reducing healthcare
expenses.
Utility Challenges - Stormwater Utility
Cities are authorized to implement a stormwater utility fee by Local Government Code 552, Sub-chapter C
- Municipal Drainage Utility Systems Act. The Act allows municipalities to establish a service fee for users
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of the municipal storm system, providing that the basis for the fee is “directly related to drainage” and the
fee is “reasonable, equitable, and non-discriminatory.”
The goals of a stormwater utility include the components of:
Neighbor Outreach
Neighbor Participation and Involvement
Illicit Discharge Detection and Elimination
Construction Site Runoff Control
Post-Construction Runoff
Pollution Prevention and Good Housekeeping
Revenue derived from a stormwater utility can be used for staffing, projects, equipment, materials,
operational impacts, debt service, and planning and engineering related to stormwater. Currently only a
minimal amount of funding is specifically allocated for these items, yet there are growing needs.
During FY2020 the required study was contracted to a consultant firm and was completed for adoption in
2022. The study included a needs assessment and a potential fee structure to fund identified projects and
programs. The target is National Pollution Discharge Elimination System (NPDES) compliance and to
determine and implement the level of Integrated Stormwater Management (iSWM) compliance that is the
right size for our community, proactively implementing solutions.
Based on the direction received at a City Council Workshop, Council approved a residential rate of $3.20
and a non-residential (commercial) rate of $10.94/acre with implementation targeted for October 2022
(FY2023). The utility will generate revenue to fund stormwater-related needs throughout the City.
Staff will return in mid-year FY2023 with a budget proposal to program this revenue once the stream is
steady, and we accumulate a fund balance should the Council decide to bond drainage project
improvements in the future, hire staff, create related programs like street sweeping, mowing enhancements,
ditch maintenance or erosion control efforts.
Utility Challenges - Wastewater/Water Impacts
Prior to FY2021, it had been well over five years since the water and sanitary sewer rates in the City of
Anna had been updated. During this time, the water purchase and sewer treatment costs imposed on the
City by outside entities had increased by double digit percentages each year, with a published expectation
to continue this trend for the foreseeable future.
What was of greatest concern is that these increased costs were not passed on to ratepayers. Ratepayers
include neighbors who reside inside the City of Anna as well as a limited amount of those who reside in
portions of Anna's Extraterritorial Jurisdiction (ETJ). During this multi-year rate freeze, the City Utility Fund
had been seeing comparatively decreasing net revenues and was in danger of becoming insolvent. These
increasing costs weighed against the net proceeds yielded a utility that possessed no bonding capacity for
much needed projects, not only to fund expansion but to address failing infrastructure and direly needed
plant upgrades.
Due to the complex relationships of regional water and sewer supply strategies the City of Anna must utilize,
we pay significantly higher costs for both water and wastewater when compared to most other cities in north
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Texas. When comparing to other communities, the cities in the most similar situation are Melissa, Van
Alstyne, and Howe. Cities like McKinney, Allen, Plano, and Richardson have significantly lower costs, as
they are located very close to North Texas Municipal Water District (NTMWD) facilities or have NTMWD
facilities located within their city limits.
Keep in mind that it is not the goal of the City of Anna Utility Fund to turn a profit. The goal is to
balance costs with revenues, in order to provide ratepayers with a high level of service at the lowest
cost and have capacity to fund much needed infrastructure.
During the FY2021 budget process, the City of Anna completed a utility rate study with the assistance of a
consultant, NewGen Strategies. This process included a review of all utility costs incurred by the City, all
personnel, maintenance, and operations costs, along with the anticipated rising costs of purchasing
wholesale water from the Greater Texoma Utility Authority (GTUA) and the North Texas Municipal Water
District (NTMWD). In addition, the sewer treatment costs the City pays to NTMWD and the sewer
transportation costs the City pays to the City of Melissa were also evaluated. Without these relationships,
we would not have enough resources to adequately serve our neighbors.
NTMWD plans to continue to increase water supply and wastewater treatment costs on an annual basis
over the next five years and beyond. The increases will likely range from 7% to 10% over the coming years,
depending upon their annual rate reviews, which we cannot control, determine, or influence. NTMWD has
to look at the needs of the North Texas region where they now serve almost 80 communities.
To lessen the future rate increases to be seen by ratepayers, the City of Anna restructured existing debt in
FY2022, resulting in a savings of over $300,000 in future interest payments. This debt refunding was
achieved by sound financial and fiscal management, resulting in an improved bond rating by Moody’s.
Continued efforts to conserve resources is a priority, and the Waterwise application is a way for all our
neighbors to self-monitor usage. This is a great way to save money and ensure that all water users are well
informed of their spending. We encourage customers (neighbors) to utilize this app, as it is an easy way to
conserve and ultimately save money while allowing our water supply to adequately continue to serve the
growing population and limiting how fast we will have to grow the system, acquire new water sources, and
build the delivery systems to ensure we have supplies for decades to come.
An information campaign was executed and will be repeated to keep ratepayers informed. Updates to the
website provide a source for all of this information. We are planning a series of Telephone Town Hall
Meetings where we can reach as many neighbors as we can to keep folks informed on this issue.
The FY2023 budget has a rate increase commensurate with these philosophies and strategies of keeping
the utility solvent and sustainable as we continue to expand with residential and commercial growth. Formal
implementation of new utility rates begins on October 1, 2022. This implementation date will allow
ratepayers to make it through the typical high-water use period of the summer with the existing rates in
place. The new rates will see an increase on a 5,000-gallon bill of $1.52 for water and $3.78 for sewer.
Additionally, neighbors will see an increase of $1.22 to the solid waste disposal service provided by CARDS
and the implementation of the stormwater fee of $3.20 per month. All fees result in an increase of just under
$10 for the average bill as noted in the chart below.
One very important note is that this rate plan must continue to be re-evaluated on an annual basis,
as the needs of the community and outside cost factors are subject to change on an annual basis
and are not within our financial control.
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In the upcoming year we feel it is necessary to provide an education process for our neighbors about these
water issues. As such, we will provide public education sessions each year free of charge that will cover
various issues and conservation methods. These will include but are not limited to:
water rates and how they are derived
increasing costs from our suppliers and third-party providers
how things work in utility systems from water distribution to sewer collections
ways to pay your bill
why do neighbors use more water in summer (identifying the many reasons)
why it’s important to conserve, as water is a limited resource
how to use Watersmart app that we have provided at no cost to neighbors using:
https://annatx.watersmart.com/index.php/welcome
how to manage your irrigation to conserve using the Water My Yard app:
https://watermyyard.org/#/Location
using low flow fixtures and methods
what you can do about filtration for personal taste preferences
And more…
And as a matter of reassurance to all users of our systems, you can review our annual water quality reports
available on our website at: https://www.annatexas.gov/954/Water-Quality
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Permit Volume
As we received record numbers of
building permits over the last
couple of years, staff has recently
restructured the permit fee
process to full cost recovery. It is
expected that permit volume will
reach 1,200 single family permits
in FY2023. Changes in processes,
efficiencies employed, and
additional staff have resulted in a
building permit turnaround time of
less than 1 business day,
providing for a more development
friendly environment which has
continually sparked activity. The plan review process is an in-house effort, as the external reviews were
not meeting the timing required by legislative action or expense expectations. The plan review process
now provides better service and added capacity to the department, with the additional goals of improved
service delivery and cost containment efforts.
Staffing Challenges and Opportunities
Most local governments are employee-centered, as we are a service industry that does not sell anything.
As our City continues to expand, so will our staff. The following chart reflects the growth for this upcoming
year. We are adding a significant amount of Police and Fire staff; additional individual positions are also
being funded in Code Compliance, Parks, Development Services, Court, Fleet, and Streets.
41
New positions funded by this budget are listed in the chart below. It should the noted that the firefighters
are budgeted as 4.5 full-time equivalents, resulting in 9 fulltime firefighters being added as staggered hires
throughout FY2023. The Recreation Coordinator positions are one full-time and one part-time employee.
TRANSPARENCY
As previously mentioned, we have been
recognized by the Texas Comptroller of Public
Accounts’ Transparency Stars program,
certifying our agency as one of the elite local
governments with regards to community
transparency in Texas. We have received all 5
stars! We will continue to maintain this
recognition program in order to keep our financial
management practices transparent and continue
to be recognized as a leader in our industry. We are in the top 13 of the 2,500 eligible agencies as a 5-Star
agency. This is a crowning achievement for the City and a result of the fruit of the labor of our Finance
Team led by Director Alan Guard with the assistance of Kimberley Winarski, Assistant to the City Manager’s
Office.
42
BOND ELECTION
In 2021 the Council, in initiating a bond election
process, wanted to give our neighbors the
opportunity to decide what elements they wanted
in our community. These discussions led to a
three-tiered set of referenda. In May of 2021, the
three propositions on the ballot were:
Proposition A – Public Safety (for Fire Station
#2)
Proposition B – Community Library
Proposition C – Parks, Trails, Recreation and
Sports
With landslide results, the 2021 Bond Election was
an overwhelming success and reaffirmed the community desire for these projects. $58 million was approved
for items including a Library and Learning Center, Community Center, additional park facilities, Fire and
Public Safety facilities, and community sports facilities.
Strategies for a successful bond election include the following guiding principles to ensure community
support:
Financially Sustainable Goals – can we afford these amenities?
Foundational Values for Success – do they serve our values?
Community Priorities – are these what the community wants?
Driven for Results – can we get it done?
The answer is “YES!” on all counts.
In FY2022 we anticipate issuing the next $33 million of the voter-approved debt to continue to fund the slate
of projects. In the upcoming months we will be moving forward with the numerous elements of the
Community Investment Program. In FY2023 we will issue the remainder of the FY2021 bond entitlements
and begin the long-term planning process for future bond elections.
GOING FORWARD
Each of the Departments have lofty goals in the Strategic Plan, both in the short and long-terms targets.
In the late 2022, we will have a retreat to revisit the Strategic Plan with staff and City Council and will assess
the body of work completed and determine continuing efforts towards the Vision. Based upon the resources
available, each department will have additional priorities that are integrated into the deliverables. The
Strategic Plan will continue to serve as our roadmap for the upcoming year, the blueprint for our continued
success. In addition to the action items already in the Strategic Plan, we will be looking at the following
priorities:
Continue the neighbor academy with a more comprehensive approach for delivery, providing the
development of potential future board members and involvement.
43
Development of performance metrics can be accomplished once we have more sophisticated
processes in place.
Implementation and refinements of the plan review process moving towards internal service and
revenue generation opportunity, while development of the new staff continues.
Determining the realities of the Collin College Plan, working with developer and College to plan for all
aspects of surrounding development.
Identifying multiple Downtown projects with a strong focus on implementation of the Downtown Plan.
Developing the Mantua development agreements; with the strategic moves made in the past year, we
are poised to make this move forward once the developer is responsive to the various processes.
The SAFER grant awards to fund additional Fire personnel should be determined in the next month or
so. Should it fail, we will revise our tactics to only ask for what we budget, as the supplanting prohibition
has been eliminated. This will be in alignment with the long-term staffing plan and has been built into
our financial model.
Continued priority of the Police Staffing Plan, to ensure ongoing safety and add professional
department elements.
Explore all facets of emergency management; preparation, response and aftermath will be visited, and
operational processes be reviewed, updated, and trained system wide.
Continue and follow-up on the Q12 questionnaire to all employees to determine where movement from
last year has occurred. This assessment addresses the areas of: Leadership & Communication,
Collaboration & Teamwork, Job Satisfaction & Pride, Employee Support, Recognition, Training &
Development.
Continue professional development and staff training efforts.
Review and update administrative and operations policies.
Development of new facilities funded by the bond election.
Development of an events calendar that can create a community identity; as a rapidly growing
community, we have the opportunity to develop into something unique.
Focused on improving parks maintenance systems and repairs and improvements of our other
infrastructure.
With the great desire to further develop “recreation” elements, staff will continue to grow in the upcoming
year.
Develop a volunteer program for all areas of the city to augment departments and to create a sense of
community pride, giving neighbors an opportunity to give back to their community.
Commence additional research on transitioning to an independent dispatch for public safety.
Getting our City in a position to be prepared for a natural disaster, including the acquisition of
prepositioning contracts.
Executing the proposal for the American Recovery Act of 2021 funds to augment Utility needs in the
Downtown area.
These additional targets ensure that our staff is giving our neighbors more bang for their buck than any
year prior, and we will continue to do so with a high performing, professional team.
ON THE HORIZON
In this year’s budget making process, there were many department requests and needs identified. The City
Manager’s Office accumulated almost $3 million in supplemental requests for programs, staffing, and
projects from City Departments. The direction given to staff in the process was to ask for that which you
need, and if there is capacity, we can always revisit. With this strategy we got a list of very specific requests
that are the priorities of the department in the current environment. The financial capacity to deliver all of
44
these requests fortunately is possible within the current revenue structure. However, as we continue to
grow, along with the demands to provide expansion of services while reducing the tax rate, are obviously
diametrically opposed. It will take the efforts of a highly trained staff to balance those desires, and we are
committed to delivering quality services within those means. As it stands, we have balanced revenue and
expenses and have a healthy reserve with a positive outlook, which is good in questionable financial times.
Several of the tangible items requested by the departments were funded in this current fiscal year through
budget amendments, utilizing these one-time monies to update systems and meet needs. With strong
revenue growth and fiscally responsible spending, we were able to make purchases for various equipment
and take delivery in advance of the FY2023 budget. These funds were derived through unspent balances,
reserves in excess of policy (40%), and favorable revenues in excess of projections. Once we close out
this current fiscal year (FY2022), we will revisit the fund balance again to consider one-time purchases,
potential of acceleration of projects, and additional capital projects.
This is the purpose for the development of solid financial models, long-range planning, and master
planning and is crucial to the implementation and success of the Strategic Plan. We will continue
to leverage growth opportunities and the resulting revenue to execute similar initiatives going
forward.
TAX RATE
For FY2022 the average home value in Anna was $246,777. For FY2023 that value has increased to
$332,179.
With the restrictions set forth by the Texas Legislature and the Property Tax Reform and Transparency Act
of 2019, local governments are faced with a property tax rate increase cap of 3.5%. However, cities under
30,000 in population can enact the de minimis rate, which allows for a rate that yields $500,000 in revenue
over the no-new-revenue rate.
Anna’s no-new-revenue rate is $0.536868/100 for FY2023, which results in a de minimis rate of
$0.540964/100. For FY2023, the City has adopted a rate of $0.539750/100. This rate is higher than the
voter-approval tax rate of $0.533333/100 but lower than the de minimis rate. The tax rate in FY2022 was
$0.569500/100. The FY2023 adopted tax rate is a decrease of almost three cents but actually results in a
small increase in taxes paid as calculated on the average home value. Because the average home value
in FY2022 was $246,777 and the average home value in FY2023 is $332,179, the average homeowner is
paying approximately $32.30 more in property taxes per month.
However, the average valuation can be misleading, and it should be noted that individual bills are
determined upon actual valuations. A majority of homestead properties are below the calculated average,
and as such, will realize tax liabilities commensurate with their actual values, albeit higher or lower, with a
majority lower than average. Neighbors should be able confirm their values with the tax rates for all taxing
authorities once they receive the upcoming tax bills from the Collin County Tax Assessor-Collector. (This
bill will be much different than the previous tax estimate document provided earlier this year by the Collin
Central Appraisal District that used the new unprotested valuations with the prior year’s tax rates, which
were clearly higher than the FY2023 City of Anna adopted rate.)
With an additional $670 million in property valuation, the available funding for FY2023 is approximately $2.8
million from property taxes, all to be allocated for new programs, personnel, and other department requests.
45
With the Texas Legislative restrictions put into place in FY2020, the uncertainty of impacts of COVID-19,
and unpredictability of the sales tax, preparing a budget below the current FY2022 rate of $0.569500/100
is designed to address the capacity of the organization in its current state, weighed against the demands
and the priorities set forth in the adopted Strategic Plan. While adopting a higher rate certainly would enable
additional expansion, we consider the taxpayer impacts as well. The adopted rate will allow us to deliver
the elements presented in this budget and enable this level of service to be sustainable into the future.
CLOSING
While city budgets are always a challenge, our team has worked diligently to prepare a budget that is both
balanced and sufficient to meet the needs of the coming fiscal year while sustainable for years to come.
We have spent much time scrubbing accounts throughout this process to provide the services needed,
while identifying the capacity to provide for the improvements and increased activities that our community
desires.
Funding and contingencies are built in to ensure that the organization is prepared to achieve lofty
goals, yet agile enough to react should a swing in the economy occur. Whether in response to the
pandemic, economic impacts, inflation, or a decrease in construction activity, the resulting potential revenue
shortfalls and loss of services to our neighbors and the community we serve is not acceptable. We watch
all of this and more to ensure the financial stability of our organization.
In FY2022, we budgeted a General Fund Balance at 40%, the top of our Financial Policy, for a cash
total of $6.06 million. For FY2023 we are projecting a reduction in the percentage at just over 36%,
or a cash total $6.99 million. This fund balance is almost an additional million dollars over FY2022
and well within the 25% to 40% financial policy range. In addition, the HFC and PFC revenue remains
unprogrammed for the time being, until the national economic conditions resolve.
I would like to take the time to thank all the City of Anna’s staff for their input and hard work during what is
truly a year-long budget process. I would like to thank the department heads for their efforts in presenting
reasonable requests and for doing the hard work and research they provided as part of this process. And
most importantly, I would like to specifically thank Terri Doby, Budget Manager, Stephanie Beitelschies,
Human Resources Director, Joey Grisham, Economic Development Director, Taylor Lough, Economic
Development Assistant Director (and Acting Assistant City Manager during this budget season), and of
course Ryan Henderson, Assistant City Manager, all for their tireless efforts in this process. This is truly a
team effort, and I am proud of this group and their accomplishments.
We, as a team, wish to express our appreciation to the Mayor and the members of the City Council for your
diligent efforts throughout the year in providing guidance, direction, and support towards our dedicated
efforts to serve our neighbors.
The Fiscal Year 2023 Budget is designed to preserve and enhance the quality of existing services and to
respond appropriately to our City’s continual growth and development by delivering the elements of our
Strategic Plan. We are honored and privileged to do so and to serve the City of Anna, with the theme of the
ancient Greeks as our guidepost. The story goes as follows:
In the ancient Greece, Athenian men were obliged to make this oath when they reach the age of seventeen.
It was sworn by young men of Athens, typically the sons of Athenian citizens, upon induction into the military
academy, graduation from which was required to attain status as citizens. The applicant would have been
dressed in full armor, shield and spear in his left hand, and with his right hand raised and touching the right
46
hand of the moderator, he would make the oath.
The Athenian Oath
"We will never bring disgrace on this,
our City, by an act of dishonesty or
cowardice. We will fight for the ideals
and sacred things of the City both alone
and with many. We will revere and obey
the City's laws and will do our best to
incite a like reverence and respect in
those above us who are prone to annul
them or set them at naught. We will
strive unceasingly to quicken the
public's sense of civic duty. Thus, in all
these ways, we will transmit this City
not only, not less, but greater and more
beautiful than it was transmitted to us."
This too is our promise to our community.
Respectfully Submitted,
James J. Proce, ICMA-CM, PWLF, MBA
City Manager
Anna, Texas
47
48
The City of Anna adopts a budget annually. The total budget appropriates approximately $41.1 million for operations
and $75.0 for the community investment program. This budget provides sufficient funding to tailor services to meet the
needs and expectations of the community.
♦ GROWING ANNA ECONOMY
CITY OF ANNA
BUDGET IN BRIEF
♦ ANNA - GREAT PLACE TO LIVE
♦ SUSTAINABLE ANNA COMMUNITY THROUGH PLANNED MANAGED GROWTH
♦ HIGH PERFORMING, PROFESSIONAL CITY
City Council Goals
Consolidated Budget
Property Taxes, $12,877
Sales Tax, $6,590
Charges for Services,
$16,815 Licenses, Permits &
Fees, $4,305
Franchise and Local
Taxes, $832
Investment Income, $219
Other Revenues, $217
Fines, $315
FY2023 Citywide Revenue Budget
(in thousands)
Payroll, $18,382
Supplies, $1,431 Maintenance, $1,163
Services, $14,124
Debt Service, $5,771
Capital Outlay, $204
Capital Improvement,
$74,963
FY2023 Citywide Expenditure Budget
(in thousands)
ANNUAL BUDGET FOR FISCAL YEAR 2023
49
CITY OF ANNA
BUDGET IN BRIEF
The adopted property tax rate is $0.539750.The FY2023 property tax rate is $0.539750/$100, which is less than the
FY2022 tax rate. The rate is above the no-new-revenue rate of $0.464098/$100. (Numbers on chart have been
rounded to nearest penny.)
The certified taxable property value increased by 37.5 percent.The certified value for all property is approximately
$2.4 billion. The property tax rate generates a total tax levy of $12,959,888.
Property Tax
0.56 0.55 0.53 0.51 0.48 0.43 0.45 0.47 0.45 0.40
0.09 0.10 0.11 0.12
0.12
0.16 0.14 0.12 0.12
0.14
0
0.1
0.2
0.3
0.4
0.5
0.6
0.7
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Property Tax Rate
O&M Debt
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
1,800,000
2,000,000
2,200,000
2,400,000
2,600,000
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023THOUSANDSTaxable Assessed Value
(in thousands)
ANNUAL BUDGET FOR FISCAL YEAR 2023
50
Building Permits
CITY OF ANNA
BUDGET IN BRIEF
The total sales tax in Anna is 8.25 percent of goods or services sold within the City's boundaries. The tax is collected
by businesses making the sale and is remitted to the State's Comptroller of Public Accounts on a monthly, or in some
cases, a quarterly basis. Of the 8.25 percent tax, the State retains 6.25 percent and distributes 2 percent to the City.
The General Fund portion of the sales tax is 1.25 percent. The remaining 0.75 percent funds the Community
Development Corporation. For the year ending September 30, 2023, Anna expects to receive $6,520,000 in sales tax.
The City is experiencing a tremendous amount of growth.Building permit revenue is projected to increase more
than 50 percent over the FY2020 actual amount.
Sales Tax
-
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
2014 2015 2016 2017 2018 2019 2020 2021 2022 Est. 2023 Proj.
Sales Tax Revenue
GENERAL FUND EDC/CDC
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
$5,000,000
2019 2020 2021 2022 Proj 2023 Proj
Building Permit Revenue
ANNUAL BUDGET FOR FISCAL YEAR 2023
51
CITY OF ANNA
BUDGET IN BRIEF
The General Fund revenues are projected to increase to $19,317,564 which is $3,521,839 higher than the FY2022
revised budget. The General Fund expenditures are balanced with revenues at $19,275,279 for on-going expenses.
The largest expenditure by category is Payroll at 76 percent of the total General Fund Budget.
General Fund
Property Taxes,
$9,418,264
Sales Tax, $4,130,000
Charges for Services,
$273,000
Licenses, Permits and
Fees, $4,305,000
Franchise and Local
Taxes, $825,000
Investment Income,
$50,000
Other Revenues, $16,300
FY2023 General Fund Revenue Budget
Payroll, $14,579,249
Supplies, $1,027,223
Maintenance, $516,900
Services, $3,097,907
Capital Outlay, $54,000
Transfers, $468,000
FY2023 General Fund Expenditure Budget by Category
General Government,
$4,271,653
Development Services,
$1,200,399
Fire & EMS, $4,616,629
Police, $5,059,584 Municipal Court,
$258,957
Neighborhood Services,
$865,223
Parks , $808,111
Public Works,
$2,194,723
FY2023 General Fund Expenditure Budget by Department
ANNUAL BUDGET FOR FISCAL YEAR 2023
52
Consumption FY2022 Rate FY2023 Rate Change
2,000 gallons 59.26$ 62.52$ 3.26$
5,000 gallons 98.07$ 103.38$ 5.31$
10,000 gallons 162.78$ 171.48$ 8.70$
CITY OF ANNA
BUDGET IN BRIEF
Utility Fund
The Utility Fund accounts for the operation and maintenance of the City’s water and wastewater utility system and the
contract for solid waste collection services. This fund is financially supported solely by user charges for utility and trash
service.
Sample Residential Water and Sewer Bill
Water Sales, $6,510,000
Sewer Charges,
$5,640,263
Solid Waste Charges,
$1,760,000
Other Fees and Charges,
$1,072,000
Investment Income,
$20,000
Other Revenues,
$198,200
FY2023 Utility Fund Revenue Budget
Payroll, $2,901,362 Supplies, $163,583
Maintenance, $642,675
Water Purchases,
$2,165,000
Sewer Treatment,
$2,800,000
Solid Waste, $1,760,000
Other Services,
$1,224,429
Debt Service, $2,118,430
Transfers, $650,000
FY2023 Utility Fund Expenditure Budget by Category
ANNUAL BUDGET FOR FISCAL YEAR 2023
53
♦ Parks and Recreation Enhancements
♦ Fire Station #2
♦ Community Library
♦ Slayter Creek Park Improvements
CITY OF ANNA
BUDGET IN BRIEF
♦ Wastewater Treatment Plant Permit & Design
Community Investment Program
The budget includes $75.0 million for capital improvement projects. Significant items include:
Cash Funded General
Improvements
3.9%
General Bond Projects
28.8%
Cash Funded Utility
Improvements
0.9%
Park Development
Projects
2.4%
Roadway Impact Fee
Projects
0.7%
Utility Bond Projects
49.4%
Utility Impact Fee Projects
14.0%
FY2023 CIP Appropriations by Source
ANNUAL BUDGET FOR FISCAL YEAR 2023
54
Stephanie Beitelschies
Kevin Johnson
Director of Information Technology
CITY OF ANNA
DIRECTORY OF CITY OFFICIALS
Director of Human Resources Director of Finance
Nate Pike
Mayor
Kevin Toten Randy Atchley
Place 1 Place 4
Pete Cain
Place 2
Danny Ussery
Place 5
Alan Guard
Ryan Henderson
Assistant City Manager
Greg Peters, PE
Ray Isom
Director of Development ServicesDirector of Public Works
Dean Habel
Ross Altobelli
Joey Grisham Marc Marchand
Director of Economic Development Director of Neighborhood Services
Terri Doby, CGFO
Budget Manager
Police Chief Fire Chief
Stan Carver
Place 3
Lee Miller
Place 6
Jim Proce, ICMA-CMCarrie Land, TRMC, MMC Clark McCoy
City ManagerCity Secretary City Attorney
ANNUAL BUDGET FOR FISCAL YEAR 2023
55
CITY OF ANNA
ORGANIZATION CHART
Mayor & City
Council
City Attorney
Municipal Judge
City Manager
Assistant City
Manager
City Manager's Office
(5.0 FTEs)
Information
Technology
(3.0 FTEs)
Economic
Development
(3.0 FTEs)
Human Resources
(3.0 FTEs)
Police
(37.0 FTEs)
Financial Services
(11.0 FTEs)
Public Works &
Engineering
(44.0 FTEs)
Neighborhood
Services
(21.0 FTEs)
Development
Services
(11.0 FTEs)
Fire Rescue
(31.5 FTEs)
City Secretary
Deputy City
Secretary
Boards &
Commissions
City of Anna, Texas
City Officials Organization Chart
ANNUAL BUDGET FOR FISCAL YEAR 2023
56
ORGANIZATIONAL CHART
CITY OF ANNA
City of Anna, Texas
Functional Organizational Chart
City Manager's Office
• Strategic Planning
• Communications and Social Media
• Community Outreach Programs
• Diversity, Equity & Inclusion
• Budget & Forecasting
• Professional Development & Special Projects
Information Technology
•PC Support
•Network Administration
•Systems Administration
•Hardware/Software
Inventory & Control
•Technology & Innovation
Implementation
•ERP Maintenance
Economic Development
•Business Development
•Business Retention
•Business Recruitment
•Market Analysis
•EDC/CDC Board Type A B
Corporations
•Inter-Agency Relations
Human Resources
•Policy Formulation &
Management
•Employee & Volunteer
Recruitment & Retention
•Compensation & Benefits
•Labor Relations &
Discipline
•Risk Management
•Training, Recognition &
Awards
Police
•Crime Prevention
•Patrol
•Criminal Investigation
•Community Programs
•Animal Control
•K-9
Financial Services
•Financial Audit
•Accounting
•Utility Billing
•Municipal Court
•Purchasing
•Revenue & Investment
Management
Public Works & Engineering
Services
•Water Production &
Distribution
•Wastewater Collection &
Treatment
•Pavement & Sidewalk
Maintenance
•Engineering & Traffic Control
Devices
•Community Investment Plan
•Fleet & Facilities
Neighborhood Services
• Parks Maintenance
• Recreation
Programming
• Code Compliance &
Health Services
• Sports Programming
• Special Events Planning
• Library Services &
Development
Planning & Development
Services
•Comprehensive Planning
•Development Plan Review
•Building Permits & Inspections
•Geographic Information
Systems
•Zoning Administration
•Master Plans
Fire Rescue
•Fire Prevention
•Fire Suppression
•Fire Safety Education
•Emergency Management
•Ambulatory Services
•Volunteer Management
ANNUAL BUDGET FOR FISCAL YEAR 2023
57
County:
Area:
Form of Government:
Number of Councilmembers:
CITY OF ANNA
COMMUNITY PROFILE
Anna sprang to life in the mid-1800’s with the arrival of pioneers staking their claim to a better life along the railroad and
the Texas high plains. Although Collin McKinney settled within a few miles of the future townsite in 1846, John L. Greer,
who arrived in 1867, is credited with building the first home and store in the new community. The Houston and Texas
Central Railway, at that time built between Dallas and Denison, passed through the area in 1873. By the time Anna was
platted in 1883, it had a population of twenty, two stores, a steam gristmill, and a Baptist church. A post office also opened
in that year. By 1890, the town had a population of 100 to 200. Anna was incorporated in 1913, with John L. Greer as first
mayor. In the mid-1980’s Anna had 855 residents, several businesses, and a strong sense of community. The Census
shows the population increased to 1,225 by 2000 and to 8,249 by 2010. Today the estimated population is approximately
20,980.
The City of Anna’s economic outlook continues to improve due to overall improvement in the economy and continued
residential and commercial growth. This growth is evidenced by local economic indicators such as a continued increase
in tax appraisal values, the increase in residential building permits, and continued sales tax growth.
15.9 sq. miles
Council / Manager
7
History of Anna
(Source: City of Anna and Anna Chamber of Commerce)
The Anna Community Development Corporation and the Anna Economic Development Corporation actively recruit new
commercial enterprises that help diversify the City of Anna’s tax base and provide job opportunities for Anna neighbors.
New residential developments will continue to drive more density that will lead to additional retailers, restaurants, medical,
and other commercial projects. 2023 will bring an increased focus on Downtown Anna as the new Municipal Complex is
completed.
Local Economy
Collin
Anna is located on State Highway 5, Farm Road 455, and
U.S. Highway 75, eleven miles northeast of McKinney and
approximately 40 miles north of Dallas in north central Collin
County.
ANNUAL BUDGET FOR FISCAL YEAR 2023
58
Assessed Value
Tax Year 2022
17,000,156$
14,532,761$
13,568,423$
10,736,136$
Oncor Electric Delivery Co LLC 9,462,719$
LGI Homes - Texas LLC 8,990,694$
North Texas Surgery Real Estate LLC 8,400,000$
Anna Commercial Partners LLC 7,951,127$
Wal-Mart Stores Texas LLC 7,832,630$
MM Anna 325 LLC 7,761,680$
CITY OF ANNA
Bloomfield Homes LP
D R Horton - Texas LTD
Q Seminole Anna Town Center LP
COMMUNITY PROFILE
Principal
Property Taxpayers
Wal-Mart Real Estate Business Trust
Source: Esri
Anna Business Progress
♦ Median age: 32.8
♦ Average family: 3.1
♦ 26.6% some college
♦ 38.9% bachelors or higher
Source: Esri
Trade Area
♦ 5 mi. = 35,793
♦ 10 mi. = 70,184
♦ 20 mi. = 616,197
0
5,000
10,000
15,000
20,000
25,000
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Population
0
200
400
600
800
1000
1200
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Residential Building Permits
ANNUAL BUDGET FOR FISCAL YEAR 2023
59
CITY OF ANNA
BUDGET PROCESS
General Budget Process, Practice, and Administration
The annual budget is the single most important financial responsibility of a local government and is required by Texas
Local Government Code Sec. 102.002. Citizens are able to see how city officials and staff plan to spend taxpayer
dollars. Once the budget is adopted, funds may only be spent in a manner consistent with the stated plans, objectives,
and policies outlined in the budget unless amended in accordance with the City Charter and by approval of the City
Council.
The budget follows a fiscal year beginning on October 1 and ending on September 30. Many individuals are involved in
the budget process. City officials, department staff, and the public are all involved; however, the primary responsibility
for the proposed budget falls upon the City Manager. According to Texas Local Government Code Sec. 102.001, the
City Manager serves as the budget officer of the a municipality.
While the budget process is truly a year-round endeavor, the bulk of the work begins at the end of the 2nd quarter of
each fiscal year. The budget process generally begins when the Budget Manager develops a Budget Calendar and
departments are given preliminary direction from the City Manager regarding appropriate budget guidelines and
strategy. Department directors submit their proposed operating and capital improvement requests to the City Manager.
This includes the estimated cost for all projects currently in the capital plan and plans for any newly proposed projects.
These expenditure projections are reviewed extensively for accuracy, justification, and cost-effectiveness. Throughout
the early summer, the City Manager and Budget Manager meet jointly with each department head to review the
department’s budget proposal.
In late July the certified tax roll is release from the Collin Central Appraisal District. This information provides the City a
firm estimate of the property tax revenues that can be expected in the coming year.
The fiscal year begins on October 1st.
The budget review process culminates in the crafting of a proposed budget, which is submitted to the City Council in
early August. In August and September the City Council discusses the budget at Council work sessions and meetings.
Public hearings will be held on the budget and tax rate where citizens can express their views on particular budget
items. This hearing typically occurs in early September. The tax rate ordinance and budget ordinance are voted upon
at the first City Council meeting in September.
For more information on the budget process and administration of the budget, please refer to Article 7 of the City of
Anna Charter included in the supplemental section of the budget.
ANNUAL BUDGET FOR FISCAL YEAR 2023
60
CITY OF ANNA
BUDGET PROCESS
Budget Kickoff Staff Preparation
Requests submitted
to CMO
City Manager Work
Sessions with
Departments
Preliminary Budget
Discussions
FY2023 City
Manager's Proposed
Budget submitted to
City Council
Public Hearings on
Budget and Tax Rate
City Council adopts
FY2023 Budget and
Tax Rate
ANNUAL BUDGET FOR FISCAL YEAR 2023
61
CITY OF ANNA
August 18, 2022 Publish Notice of Proposed Tax Rate
A series of discussions are conducted by the City Manager's Office and Budget Team to go over information included in
the proposed budget.
September 6, 2022
September 13, 2022 City Council Adopts the FY2023 Budget
Following the required newspaper notice, public hearings on the tax rate and budget are conducted.
Public Hearing Held
City Manager's proposed budget is filed with the City Secretary and made available to the public.
Certified Tax Rolls Received
FY2023 City Manager's Proposed Budget
July 25, 2022
August 9, 2022
Certified appraisal rolls received from the Collin Central Appraisal District.
BUDGET CALENDAR
Departments are given preliminary direction from the City Manager regarding appropriate budget guidelines and
strategy.
Deadline for department budgets to be submitted to Budget Manager. Staff spends the next several weeks reviewing
department budgets for presentation to the Council in August work sessions.
A series of meetings are conducted by the City Manager's Office with individual departments to discuss each
department's budget requests.
June 1 - 30, 2022
March 17, 2022
April 18, 2022
May 2 - 20, 2022
FY2023 Budget Kickoff
Budget Requests Submitted and Reviewed
Work Sessions with City Manager
Preliminary Budget Discussions
Upon receipt of the certified appraisal rolls, the Collin County Tax Assessor-Collector performs the no-new-revenue tax
rate calculation as required by state law.
Throughout the fiscal year, City staff closely monitors and tracts the budget. If an amendment becomes necessary, a
work session is conducted with City Council, and any budget amendments are adopted by ordinance at a regularly
scheduled City Council meeting.
November 1, 2022
Oct., 2022 - Sept., 2023
FY2023 Budget Document is Published
Budget is implemented, monitored, & amended
City Council approves ordinances adopting the budget for the fiscal year beginning October 1, 2022.
City staff develops the final budget document. The document is returned from the printer, distributed to users and
posted on the City's website.
ANNUAL BUDGET FOR FISCAL YEAR 2023
62
STRATEGIC
PLAN
63
64
CITY OF ANNA
STRATEGIC PLAN INTRODUCTION
Revisited and revised annually, the purpose of the strategic plan is to provide city staff with a guiding document, setting
priorities for staff to bring the City Council’s vision of the city to life. Strategic planning has many benefits for the city. It
is a method by which the City Council plans and prioritizes its goals in a transparent and accountable manner. It also
enables the City Council and staff to efficiently move the community forward.
This strategic plan informs the annual budget and serves as a roadmap to guide us from vision to reality. The city uses
this plan to align our resources with prioritized initiatives, which connect to a broader vision for our community’s future.
A full copy of the 2021-2022 Strategic Plan can be found on the City of Anna website at:
Strategic Plan Yearly Process
https://www.annatexas.gov/885/City-of-Anna-Strategic-Plan
The Strategic Plan, which outlines a set of actions to accomplishing important projects adopted yearly by City Council,
is a living document that staff interacts with and considers in day-to-day decisions and operations.
Department drafting of
strategic plan actions for
next year
Department
collaboration on next
year calendar actions
Council and
management
collaboration on next
year calendar actions
Council adoption of
annual Strategic Plan
Quarterly progress
evaluation and report
ANNUAL BUDGET FOR FISCAL YEAR 2023
65
a. Receive Site Plan and Civil
b. P&Z Review
c. Decision: Site Plan
d. Complete civil review
e. Groundbreaking
2. Hospital
1. Prepare and issue RFQ for Retail/Restaurant Analysis
2. Evaluate response and prepare recommendations
Retail / Restaurant Attraction Strategy: Outcomes, Market Analysis, Report with Options, Direction and City
Actions
Economic
Development Policy - High Completed
Economic
Development Policy - High On Time
Economic
Development Policy - High On Time
Economic
Development Policy - High On Time
Economic
Development
3. Decision: Award Contract for Analysis
4. Complete the Retail/Restaurant Analysis/Report
5. Report: Presentation
Economic
Development Policy - High On Time
Economic
Development Policy - High On Time
Economic
Development Policy - High Behind / Moved
Back
Economic
Development Policy - High Behind / Moved
Back
1. Medical Office Development
Collin Community College Campus Development: Location, Master Plan, and Agreement
5. Report: Presentation and Direction on TIRZ
6. Sewer Plan Engineering Permit
Policy - Top On Time
Economic
Development3. Develop Master Plan / Engineering Plan
Policy - Top On Time
Economic
Development4. Prepare TIRZ Analysis
Policy - Top
Policy - TopEconomic
Development
Economic
Development
1. Develop MOU with Collin Community College
2. Decision: MOU Approval Behind / Moved
Back
Behind / Moved
Back
Strategic Goal 1: Growing Anna Economy
Priority StatusResponsibilityActivities / Milestones
CITY OF ANNA
STRATEGIC PLAN PROGRESS
Economic
Development Policy - High On Time
Policy - Top On Time
Economic
Development
Policy - Top On Time
Economic
Development
Policy - High Completed
Economic
Development Policy - High Behind / Moved
Back
Medical Campus Business Development: Hospital and Medical Office Development
Economic
Development Policy - High
ANNUAL BUDGET FOR FISCAL YEAR 2023
66
Strategic Goal 1: Growing Anna Economy
Priority StatusResponsibilityActivities / Milestones
CITY OF ANNA
STRATEGIC PLAN PROGRESS
Neighborhood
Services Management Completed
Neighborhood
Services Management Behind / Moved
Back
3. Discuss direction/actions with hotel owner
4. Report: Update & Direction-Litigation on Agreement
Neighborhood
Services Management On Time
Neighborhood
Services Management Completed
1. Continue code enforcement
2. Talk with attorney
Action: Clean Up Site (Holiday Inn Express Site): Direction and Funding
a. Executive Session Economic
Development Policy Completed
g. Opening Economic
Development Policy On Time
2. Crystal Lagoon Economic
Development Policy
e. Police Building Vacant Economic
Development Policy On Time
f. Secure permit Economic
Development Policy On Time
Economic
Development Policy Behind / Moved
Backd. Report: Terms of Lease Agreement
b. EDC Review Economic
Development Policy Behind / Moved
Back
Economic
Development Policy Behind / Moved
Backc. Decision: Agreement and Transfer of Ownership
Unique Business Attraction: Outcomes, Report, Agreements, and City Actions
Economic
Development Policy Behind / Moved
Back
1. Brewery Economic
Development
a. Finalize agreement
ANNUAL BUDGET FOR FISCAL YEAR 2023
67
Policy - Top
Activities / Milestones
c. Decision: Development Agreement
Economic
Development
1. Report: CGMA
1. TIRZ
a. Decision: Direction on Downtown
b. Hire TIRZ analyst
c. Complete TIRZ Analysis Report
d. Report: Presentation and Direction
2. Downtown Overlay
Economic
Development
On TimePublic Works
Completed
Public Works Policy - High Completed
Policy - High
2. Board Meeting: Adoption of CIP Sherman Water
3. Decision: Water Rates
Behind / Moved
Back
Economic
Development Policy - Top
Public Works Policy - High
Economic
Development Policy - Top Behind / Moved
Back
Long-Term Water Supply Policy/Plan: Direction and City Actions [Collin Grayson Municipal Alliance (CGMA)
and the Greater Texoma Utility Authority (GTUA)]
Behind / Moved
Back
a. Develop Downtown Overlay
b. P&Z Review
c. Decision: Downtown Overlay
3. Activation
a. Identify developer partner
Economic
Development Policy - Top
Economic
Development Policy - Top Behind / Moved
Back
Economic
Development
Economic
Development Policy - Top On Time
Economic
Development Policy - Top
Behind / Moved
BackPolicy - Top
Economic
Development Policy - Top
Policy - Top On Time
CITY OF ANNA
STRATEGIC PLAN PROGRESS
Strategic Goal 2: Sustainable Anna Community Through Planned, Managed Growth
Responsibility Priority Status
Completed
Economic
Development Policy - Top Completed
Downtown Activation: Implementation
Economic
Development Policy - Top
ANNUAL BUDGET FOR FISCAL YEAR 2023
68
Activities / Milestones
CITY OF ANNA
STRATEGIC PLAN PROGRESS
Strategic Goal 2: Sustainable Anna Community Through Planned, Managed Growth
Responsibility Priority Status
1. Review ordinance, enforcement, and fees
Rental Single-Family Homes by Corporations: Problem Analysis, Report, Direction, and City Actions
Development
Services Policy On Time
Development
Services Policy On Time
g. P&Z Review
h. Decision: Ordinance Adoption
Fire Management - Top On Time
Fire Management - Top On Time
Fire Management - Top Completed2. Decision: Award Contract for Design/Build
3. Complete Design
4. Complete Construction - Open Station
Completed
New Fire Station (West of U.S. 75): Direction and Funding
Fire Management - Top Completed
Neighborhood
Services Policy Completed
Neighborhood
Services Policy Completed
On Time
Neighborhood
Services Policy
2. Prepare Report with fee adjustments
Neighborhood
Services Policy
3. Decision: Direction, Fee Structure, and Funding
4. Hire additional City Staff
1. Bond Election
c. Evaluate responses and prepare recommendations
d. Decision: Award Contract
e. Kick-Off Process
f. Complete update rewrite
Development
Services Policy Completedb. Issue RFP
On Time
Development
Services Policy On Time
Development
Services Policy Completed
Development
Services
Development
Services Policy
Policy On Time
Development
Services Policy Completeda. Define the scope and determine the costs
Comprehensive Development Ordinances: Update
Development
Services Policy1. Activity
ANNUAL BUDGET FOR FISCAL YEAR 2023
69
Activities / Milestones
CITY OF ANNA
STRATEGIC PLAN PROGRESS
Strategic Goal 2: Sustainable Anna Community Through Planned, Managed Growth
Responsibility Priority Status
Public Works Management - Top
Behind / Moved
Back
Public Works Management - Top
Behind / Moved
Back
3. Decision: Award Contract for Engineering Design
4. Complete Final Engineering Design
Public Works Management - Top
Behind / Moved
Back
Public Works Management - Top
Behind / Moved
Back
1. Finalize and issue RFQ
2. Review responses and prepare recommendations
Ferguson Road Extension Design: Agreement, Direction, and Funding
ANNUAL BUDGET FOR FISCAL YEAR 2023
70
1. Review existing codes, identify problems and options
2. Prepare Report
5. Develop process for addressing problems
6. Report: Presentation and Direction
7. Initiate contact
3. Report: Presentation
4. Identify problem properties
Neighborhood
Services Policy Behind / Moved
Back
Policy - High On Time
Public Works Policy - High
Behind / Moved
Back
1. Bond Election
2. RFQ for identification of trails and connectivity, layout
and acquisition
3. Review proposals and make selection
4. Decision: Award Contract for Plan
5. Complete Plan
1. Bond Election
2. RFQ for identification of trails and connectivity, layout
and acquisition
3. Review proposals and make selection
4. Decision: Award Contract for Plan
5. Complete Plan
Neighborhood
Services
Public Works Policy - Top
Behind / Moved
Back
Indoor Community/Recreation Center: Design
Public Works Policy - High Completed
Public Works Policy - Top On Time
Public Works Policy - High
Policy Completed
Code Enforcement / Community Clean-up Performance / Effectiveness: Assessment, Report, Direction, and
City Actions
Neighborhood
Services Policy Completed
Completed
Public Works Policy - High Completed
Public Works
CITY OF ANNA
STRATEGIC PLAN PROGRESS
Public Works Policy - Top Completed
Strategic Goal 3: Great Place to Live
Policy - Top Completed
Responsibility Priority Status
Connected Trails Plan: Update and City Actions
Public Works
Public Works Policy - Top Completed
Activities / Milestones
Neighborhood
Services Policy Behind / Moved
Back
Neighborhood
Services Policy Behind / Moved
Back
Neighborhood
Services Policy Behind / Moved
Back
Neighborhood
Services Policy Behind / Moved
Back
ANNUAL BUDGET FOR FISCAL YEAR 2023
71
CITY OF ANNA
STRATEGIC PLAN PROGRESS
Strategic Goal 3: Great Place to Live
Responsibility Priority StatusActivities / Milestones
1. City Council submit ideas on locations and signage
2. Identify locations and property ownership
3. Prepare initial report
Gateway LED Signs and Reader Boards: Outcomes, Locations, Report with Options and Costs, Direction and
City Funding
Development
Services Policy Behind / Moved
Back
Development
Services Policy Behind / Moved
Back
Development
Services Policy Behind / Moved
Back
Development
Services Policy Behind / Moved
Back
Development
Services Policy Behind / Moved
Back4. Report: Presentation and Direction
5. Develop design
Public Works Management - Top
Behind / Moved
Back
Library / Community Resource Center/Learning Center: Design
Public Works Management - Top Completed1. Bond Election
2. Decision: Award Contract for Design/Build
Public Works Management - Top On Time3. Complete Design
Public Works Management - Top On Time4. Complete Construction
Outdoor Sports Complex / Fields Development: Design
Public Works Management -
High Completed1. Bond Election
Public Works Management -
High Completed
Public Works Management -
High Completed2. Request for Qualifications
3. Review proposals and make selection
Public Works Management -
High
Behind / Moved
Back
Public Works Management -
High
Behind / Moved
Back4. Decision: Award Contract for Design
5. Complete design
ANNUAL BUDGET FOR FISCAL YEAR 2023
72
On Time
Joint 9-1-1 Communications Center: Outcomes, Report with Options, Direction and City Actions
Fire Policy - High On Time
On Time
1. Complete final draft
2. Report: Presentation
1. Contract with consultant for review / refinement
2. Complete re-write
3. City Manager Review
CITY OF ANNA
STRATEGIC PLAN PROGRESS
Responsibility Priority
Strategic Goal 4: High Performing Professional City
StatusActivities / Milestones
1. Research on scope, best practices options, costs and
funding
2. Prepare Briefing Report
3. Submit to City Manager for review and refinement
City Water / Sewer Master Plan and Impact Fees: Report and Direction
Public Works Management - Top
Behind / Moved
Back
1. Complete updates: Water Master Plan and Sewer
Master Plan
Fire Policy - High On Time
Fire Policy - High
4. Report: Presentation and Direction Fire Policy - High
2. Review CIP 10-year Study and Fees
3. Prepare updated ordinance
4. Decision: Ordinances Adoption Public Works Management - Top On Time
On Time
Public Works Management - Top On Time
Public Works Management - Top
Public Works Management -
High
Personnel (Human Resources) Policies: Direction and Revision
Behind / Moved
Back
Disaster Recovery and Related Services: Report
Public Works Management -
High
Behind / Moved
Back
Human Resources Management Completed
Human Resources Management Completed
Human Resources Management On Time4. Report: Presentation and Direction
Human Resources Management Completed
ANNUAL BUDGET FOR FISCAL YEAR 2023
73
74
MAJOR
REVENUES
75
76
Beginning in 2013, strong population growth and new construction has delivered increasing demand for new homes and
led to growth in the taxable value. This growth has continued and has contributed to a significant increase in total
taxable value for the 2022 tax year. We remain guardedly optimistic that a trend of market appreciation and growth will
continue in the coming years.
The growth in taxable value corresponds to a significant increase in population over the past 10 years. The population
of Anna in 2011 was approximately 8,300. According to the most recent population estimates published by the North
Central Texas Council of Governments, the City of Anna population as of January 1, 2022 was approximately 20,980.
CITY OF ANNA
SUMMARY OF REVENUES
This section presents information about the City's major revenues. The revenue sources described in this section
account for $41.5 million or 99.8 percent of Anna's total operating revenue (excluding interfund transfers).
In Texas, property taxes are often the primary source of revenue for local governments. Local governments set tax
rates and collect property taxes that are used to provide local services including schools, streets and roads, police and
fire protection and many other services.
Property Tax
Property taxes are levied each October 1st on the assessed value listed as of the prior January 1st for all real and
business personal property located in the City. Texas law requires property values used in determining taxes to be
equal and uniform and establishes the process local officials follow in determining property values, setting tax rates and
collecting taxes. Assessed values are established by the Collin Central Appraisal District (CCAD) at 100 percent of the
estimated market value and certified by the Chief Appraiser.
The certified taxable assessed value for the Tax Year 2022 (FY2023) is $2,439,508,121. This represents an increase of
37.5 percent and is due, in part, to the addition of more than $260 million in new construction.
-
200,000,000
400,000,000
600,000,000
800,000,000
1,000,000,000
1,200,000,000
1,400,000,000
1,600,000,000
1,800,000,000
2,000,000,000
2,200,000,000
2,400,000,000
2,600,000,000
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Taxable Assessed Value
10 Year History
ANNUAL BUDGET FOR FISCAL YEAR 2023
77
2003 79,351,888 0.499700 0.499700 0.000000 396,521$
2004 136,234,607 0.499700 0.499700 0.000000 680,764$
2005 211,508,957 0.525000 0.525000 0.000000 1,110,422$
2006 288,590,455 0.525000 0.525000 0.000000 1,515,100$
2007 356,238,071 0.574900 0.466700 0.108200 2,048,013$
2008 383,935,013 0.574900 0.479400 0.095500 2,207,242$
2009 378,153,710 0.622733 0.529939 0.092794 2,354,888$
2010 365,119,804 0.650332 0.554225 0.096107 2,374,491$
2011 362,969,678 0.650332 0.559367 0.090965 2,360,508$
2012 376,533,308 0.650332 0.559367 0.090965 2,448,717$
2013 430,834,574 0.650332 0.559367 0.090965 2,801,855$
2014 510,576,704 0.649000 0.545826 0.103174 3,313,643$
2015 608,694,594 0.639000 0.532341 0.106659 3,889,558$
2016 726,642,896 0.629000 0.506582 0.122418 4,570,584$
2017 891,474,571 0.601288 0.478870 0.122418 5,360,330$
2018 1,115,372,832 0.591288 0.428122 0.163166 6,595,066$
2019 1,304,938,519 0.591288 0.451540 0.139748 7,715,945$
2020 1,472,000,000 0.583000 0.467053 0.115947 8,570,566$
2021 1,773,708,282 0.569500 0.452631 0.116869 10,026,841$
2022 2,439,508,121 0.539750 0.396533 0.143217 12,959,888$
CITY OF ANNA
SUMMARY OF REVENUES
Tax Year Certified Assessed
Value Total Tax Rate M&O Rate Debt Service Rate
Total Property Tax
Revenue
Revenues generated from the City’s Interest and Sinking (I&S) portion of the tax rate are deposited into the Debt Service
Fund and are dedicated to pay the principal and interest of outstanding debt secured by property taxes. All debt issued for
general government purposes is accounted for in the Debt Service Fund.
The following table details the change in taxable assessed value, property tax rates, and property tax revenue over time:
0.32
0.42 0.42 0.45 0.46 0.46 0.47
0.51 0.53 0.54 0.56
0.63 0.65
Tax Rate Comparison
ANNUAL BUDGET FOR FISCAL YEAR 2023
78
FY2022 FY2023 Difference
Average Home 246,777$ 332,179$ 85,402$
Tax Rate 0.569500 0.539750 (0.029750)
Annual Tax Bill 1,405.40$ 1,792.94$ 387.54$
Collin County 0.152443 506.38$ 6.9%
Collin College 0.081220 269.80$ 3.7%
Anna ISD 1.442900 4,793.01$ 65.1%
City of Anna 0.539750 1,792.94$ 24.4%
Total 2.216313 7,362.13$
Based on the average home value of $332,179, the average residential taxpayer
would pay $387.54 more in property taxes than last year.
CITY OF ANNA
SUMMARY OF REVENUES
Impact of the Average Homeowner
FY2023 Property Tax Rates Combined
Property Tax Rate Taxes on Average
Anna Home
Percentage of
Total
COLLIN
COUNTY
$506 COLLIN
COLLEGE
$270
ANNA ISD
$4,793 CITY OF ANNA
$1,793
Property Taxes on an Average Anna Home
ANNUAL BUDGET FOR FISCAL YEAR 2023
79
Fiscal Year General Sales Tax CDC Sales Tax Total
2018 $1,502,079 $901,247 $2,403,326
2019 $1,835,421 $1,101,253 $2,936,674
2020 $2,271,318 $1,362,791 $3,634,109
2021 $2,929,877 $1,757,926 $4,687,803
2022 Est.$3,600,000 $2,120,000 $5,720,000
2023 Proj.$4,130,000 $2,460,000 $6,590,000
Purchase = $10.00
State Sales Tax = $0.63
City Sales Tax = $0.20
Total Cost = $10.83
Why does my $10 purchase cost me $10.83?
CITY OF ANNA
SUMMARY OF REVENUES
The total sales tax in Anna is 8.25 percent of goods or services sold within the City’s boundaries. The tax is collected by
businesses making the sale and is remitted to the State’s Comptroller of Public Accounts on a monthly, or in some cases, a
quarterly basis. Of the 8.25 percent tax, the State retains 6.25 percent and distributes 2 percent to the City of Anna. In
November 2017, a ballot proposition to change the allocation of the sales tax was approved. As a result, the portion of the
sales tax revenue allocated to the General Fund increased from 1 percent to 1.25 percent. This reallocation was effective in
April 2017. The remaining 0.75 percent funds the Community Development Corporation. As the City has grown, so has the
sales tax base.
Sales Tax
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Est. 2023 Proj.
Sales Tax History
ANNUAL BUDGET FOR FISCAL YEAR 2023
80
CITY OF ANNA
SUMMARY OF REVENUES
While supply chain issues, rising interest rates, and other economic factors are being carefully monitored for the effect they
may have on single-family permit revenue, many of the city's development projects remain on track.
We anticipate that new home construction will continue to increase as subdivisions that are under construction or in various
stages of the development process are completed and become available in the market. The City also has a renewed focus on
attracting commercial activity, including a community college, advanced manufacturing jobs, medical, and local retail in order to
have a well diversified economy.
The City of Anna is a pro-growth community in the fast-growing region of Collin County, Texas. Anna has been one of the top
ten fastest growing cities in North Texas for four consecutive years. Development revenue is driven by building activity in the
City. Single family permits were up over 49% from FY2020 to FY2021. At least eight multi-family projects are expected to
commence construction in FY2023.
Development revenue is a combination of single-family residential building permits, commercial building permits, zoning and
subdivision fees, and all other fees related to the permitting and approval of construction activity in the City.
Development Licenses and Permits
-
200
400
600
800
1,000
1,200
1,400
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Est 2023
Proj
Residential Building Permits by Year
ANNUAL BUDGET FOR FISCAL YEAR 2023
81
Consumption FY2022 Rate FY2023 Rate Change
2,000 gallons 59.26$ 62.52$ 3.26$
5,000 gallons 98.07$ 103.38$ 5.31$
10,000 gallons 162.78$ 171.48$ 8.70$
Sample Residential Water and Sewer Bill
CITY OF ANNA
SUMMARY OF REVENUES
The City of Anna charges for water consumption, wastewater collection, solid waste collection, and other fees related to
providing consumers with utility services. As an enterprise fund, the revenues charged should at a minimum cover the fund’s
operating expenses and debt service, as well as any other policy goals defined by the City Council including funding for capital
projects, capital equipment replacement, and conservation efforts.
The City of Anna utility rates include a base charge and a volumetric rate for water consumption beyond 2,000 gallons per
month. The base rate provides revenue stability as water sales are more volatile than other revenue sources and can change
based upon weather and the amount of precipitation.
In reviewing the fiscal health of the Utility Fund during the FY2020 budget process, staff determined the need for an updated
utility rate structure. A rate model consultant was engaged, and in July 2020, the City Council approved a utility rate policy.
Staff reviews the utility rate model on an annual basis to ensure the rate adjustments are in line with the needs identified in the
new rate model adopted by the City Council.
Utility Charges for Services
WATER SALES
$6,510,000
SEWER CHARGES
$5,640,263
SOLID WASTE CHARGES
$1,760,000
OTHER FEES AND
CHARGES
$1,072,000
Utility Fund Charges for Services
ANNUAL BUDGET FOR FISCAL YEAR 2023
82
This revenue is collected from persons issued citations for not obeying the law. Traffic violations are the biggest portion.
Franchise Fees
Fines
Investment Income
Developer Fees
CITY OF ANNA
SUMMARY OF REVENUES
Franchise fees are the rental costs paid by utilities that use the City's right-of-way or other City property to transmit their
services. Right of way, just like other land interests, are valuable to a city and cannot be given away to private companies free
of charge. At present, electric, telecommunications, cable television and gas each have their own legal framework with regards
to how the fee is calculated and assessed.
This revenue comes from investing cash balances. The investment portfolio of the City of Anna is in compliance with the Texas
Public Funds Investment Act and the Investment Policy and Strategies adopted by City Council.
The Fire Capital Fund accounts for voluntary fees negotiated with developers for support of the Anna Fire Department. The
Park Development Fund is funded by park development fees as stipulated in either developer agreements or the subdivision
ordinance. These fees are used to fund the City’s parks master plan through development, improvement, or maintenance of the
City’s parks.
ANNUAL BUDGET FOR FISCAL YEAR 2023
83
84
FUND
SUMMARIES
85
86
The accounts of the City are organized and operated on the basis of funds. Fund accounting segregates funds according to
their intended purpose. Each fund is a distinct, self-balancing entity. Each fund can be presented independent of the other
funds to illustrate that fund's purpose for specific activities.
The City of Anna has both Governmental and Proprietary funds. Governmental funds are used for most government activities.
The Governmental funds are the General Fund, the Debt Service Fund, and Restricted Revenue funds. A Proprietary or
Enterprise fund is where operations are accounted for and financed in a manner like private business enterprises. The Utility
Fund, which accounts for water, sewer, and trash services, is an Enterprise fund.
♦General Fund: This fund is the primary operating fund for the City. The major sources of General Fund revenue is from
taxes, fees, fines, and licenses and permits. General Fund expenditures are for typical municipal services such as Police, Fire,
Ambulance, Parks, Streets, and Administration.
♦Debt Service Fund: This fund accounts for all the long-term debt supported by taxes and issued to support governmental
fund type activities. A portion of the property tax levy (Interest and Sinking Rate) is dedicated to support this fund. Principal
and interest payments on long term debt are found in the Debt Service Fund.
♦Restricted Revenue Funds: These funds account for revenue sources that are legally restricted to expenditures for a specific
purpose and in accordance with the enabling legislation.
♦Utility Fund: This fund accounts for the operation and maintenance of the City’s water and wastewater utility system and the
contract for solid waste collection services. This fund is financially supported solely by user charges for utility and trash
service.
The City's finances shall be accounted for in accordance with generally accepted accounting principles (GAAP) as established
by the Governmental Accounting Standards Board (GASB). Certain expenditures and revenues accrued under GAAP are not
accounted for in the same way on a budgetary basis. Fixed assets are depreciated for GAAP purposes but are fully expensed
in the period acquired for budgetary purposes.
Governmental funds are budgeted on a modified accrual basis. The accounting records for all governmental funds are also
maintained on the modified accrual basis of accounting. This method recognizes revenues when measurable and available
and expenditures when goods or services are received. Year-end remaining capital improvement budgets for active projects
are continued until the completion of the project.
CITY OF ANNA
FUND STRUCTURE
Proprietary funds are budgeted on an accrual basis similar to private-sector businesses, with a focus on total economic
resources. The accounting records for all proprietary funds are also maintained on the accrual basis of accounting. Revenues
are recognized when earned, and expenses are recognized when they are incurred. Multi-year capital projects are continued to
the next year until the completion of the project.
Governmental Funds
Basis of Budgeting
Proprietary Funds
ANNUAL BUDGET FOR FISCAL YEAR 2023
87
CITY OF ANNA
FUND STRUCTURE
City of Anna
Fund
Structure
Governmental
Funds
General Fund
(Major Fund)
Debt Service
Fund
Restricted
Revenue
Funds
Other Special
Revenue
Grant
Park
Development
Fire Capital
Improvement
Police Seizure
Road Impact
Fee Funds
Component
Units
Economic
Development
Corporation
Community
Development
Corporation
Capital
Improvements
(Major Funds)
Capital Bond
Capital Non
Bond
Agency Fund
Public
Improvement
District
Enterprise
Fund
Utility Fund
(Major Fund)
Utility Capital
Improvements
(Major Funds)
Utility Bond
Utility Non
Bond
Utility Impact
Fees
ANNUAL BUDGET FOR FISCAL YEAR 2023
88
General Fund Utility Fund Special
Revenue Funds
Component
Units
Capital Projects
Funds
DEPARTMENTS (Major Fund) (Major Fund) (Non Major Fund) (Non Major Fund) (Major Fund)
Administration √
City Council √
City Manager √
City Secretary √
Human Resources √
Information Technology √
Finance √
Development √
Animal Control √
Fire √√
Ambulance √
Police √√
Municipal Court √√
Parks √√√
Neighborhood Services √√√
Streets √√√
Fleet & Facilities √
Economic Development √
Community Development √
Public Works Administration √
Water √√
Sewer √√
Solid Waste √
Utility Billing √
FUND RELATIONSHIPS
CITY OF ANNA
ANNUAL BUDGET FOR FISCAL YEAR 2023
89
Enterprise
General Debt Service Utility Grant Special Revenue Park Develop.
BEGINNING BALANCES 7,532,411$ 108,605$ 5,439,989$ 449$ 113,051$ 3,952,393$
REVENUES:
Property Taxes 9,418,264$ 3,458,686$ -$ -$ -$ -$
Sales Tax 4,130,000 - - - - -
Charges for Services 273,000 - 14,982,263 - - 1,500,000
Permits, Licenses and Fees 4,305,000 - - - - -
Franchise and Local Taxes 825,000 - - - 7,000 -
Investment Income 50,000 2,500 20,000 - - 9,000
Other Revenues 16,300 - 198,200 - - -
Intergovernmental - - - - - -
Fines 300,000 - - - 14,500 -
TOTAL 19,317,564$ 3,461,186$ 15,200,463$ -$ 21,500$ 1,509,000$
Transfers from other funds - - - - - -
TOTAL REVENUES 19,317,564$ 3,461,186$ 15,200,463$ -$ 21,500$ 1,509,000$
TOTAL AVAILABLE RESOURCES 26,849,975$ 3,569,791$ 20,640,452$ 449$ 134,551$ 5,461,393$
EXPENDITURES:
Payroll 14,579,249$ -$ 2,901,362$ -$ 1,800$ 431,194$
Supplies 1,027,223 - 163,583 - - 227,000
Maintenance 516,900 - 642,675 - - -
Services 3,097,907 5,500 7,949,429 - 9,325 31,600
Debt Service - 3,458,686 2,118,430 - - -
Capital Outlay 54,000 - - - - 150,000
Capital Improvement - - - - - 1,822,500
TOTAL 19,275,279$ 3,464,186$ 13,775,479$ -$ 11,125$ 2,662,294$
Transfers to other funds 468,000 - 650,000 - - -
TOTAL EXPENDITURES 19,743,279$ 3,464,186$ 14,425,479$ -$ 11,125$ 2,662,294$
ENDING FUND BALANCES 7,106,696$ 105,605$ 6,214,973$ 449$ 123,426$ 2,799,099$
Fund Balance Percentage 36.9%3.0%45.1%1109.4%0.0%
Major Governmental Restricted Revenue
CITY OF ANNA
CONSOLIDATED BUDGET SUMMARY OF REVENUE AND EXPENDITURES
ANNUAL BUDGET FOR FISCAL YEAR 2023
90
CIP Funds
Fire Capital Seizure Community
Develop.
Economic
Develop.
Community
Investment Budget FY2023 Estimated
FY2022 Actual FY2021
116,133$ 14,974$ 7,734,793$ 5,923,224$ 25,854,611$ 60,075,633$ 19,466,984$ 15,125,930$
-$ -$ -$ -$ -$ 12,876,950$ 10,122,113$ 8,697,681$
- - 2,460,000 - - 6,590,000 5,720,000 4,687,802
50,000 - - 10,000 - 16,815,263 16,543,000 14,572,456
- - - - - 4,305,000 4,952,425 4,224,928
- - - - - 832,000 773,000 733,264
- - 5,000 2,000 130,000 218,500 96,900 83,866
- 2,500 - - 104,070,000 104,287,000 19,081,304 29,472,759
- - - - - - 58,270 526,766
- - - - - 314,500 217,500 149,466
50,000$ 2,500$ 2,465,000$ 12,000$ 104,200,000$ 146,239,213$ 57,564,512$ 63,148,988$
- - - - 1,118,000 1,118,000 2,185,000 2,087,052
50,000$ 2,500$ 2,465,000$ 12,000$ 105,318,000$ 147,357,213$ 59,749,512$ 65,236,040$
166,133$ 17,474$ 10,199,793$ 5,935,224$ 131,172,611$ 207,432,846$ 79,216,496$ 80,361,970$
-$ -$ 468,189$ -$ -$ 18,381,794$ 15,011,577$ 10,676,543$
- - 13,100 - - 1,430,906 1,010,994 1,103,222
- - - 3,000 - 1,162,575 839,975 1,470,794
- - 2,247,378 783,350 - 14,124,489 11,238,616 11,258,873
- - 193,865 - - 5,770,981 4,540,462 4,129,340
- - - - - 204,000 546,500 877,972
- - - - 73,140,000 74,962,500 26,619,411 24,816,075
-$ -$ 2,922,532$ 786,350$ 73,140,000$ 116,037,245$ 59,807,535$ 54,332,819$
- - - - - 1,118,000 2,185,000 2,087,052
-$ -$ 2,922,532$ 786,350$ 73,140,000$ 117,155,245$ 61,992,535$ 56,419,871$
166,133$ 17,474$ 7,277,261$ 5,148,874$ 58,032,611$ 90,277,601$ 17,223,961$ 23,942,099$
0.0%0.0%249.0%654.8%77.8%28.8%44.1%
Total All FundsComponent UnitsRestricted Revenue
CITY OF ANNA
CONSOLIDATED BUDGET SUMMARY OF REVENUE AND EXPENDITURES
ANNUAL BUDGET FOR FISCAL YEAR 2023
91
Actual Budget Estimated Budget
2020-21 2021-22 2021-22 2022-23
BEGINNING BALANCES 54,489,539$ 59,569,073$ 63,218,657$ 60,075,633$
REVENUES:
Property Taxes 8,697,681$ 10,122,113$ 10,122,113$ 12,876,950$
Sales Tax 4,687,802 4,926,370 5,720,000 6,590,000
Charges for Services 14,572,456 13,121,600 16,543,000 16,815,263
Permits, Licenses and Fees 4,224,928 3,703,060 4,952,425 4,305,000
Franchise and Local Taxes 733,264 488,000 773,000 832,000
Investment Income 83,866 75,400 96,900 218,500
Other Revenues 29,472,759 7,850,000 19,081,304 104,287,000
Intergovernmental 526,766 57,770 58,270 -
Fines 149,466 107,500 217,500 314,500
TOTAL 63,148,988$ 40,451,813$ 57,564,512$ 146,239,213$
Transfers from other funds 2,087,052 1,785,000 2,185,000 1,118,000
TOTAL REVENUE 65,236,040$ 42,236,813$ 59,749,512$ 147,357,213$
TOTAL AVAILABLE RESOURCES 119,725,579$ 101,805,886$ 122,968,169$ 207,432,846$
EXPENDITURES:
Payroll 10,676,543$ 15,011,577$ 15,011,577$ 18,381,794$
Supplies 1,103,222 1,010,994 1,010,994 1,430,906
Maintenance 1,470,794 839,975 839,975 1,162,575
Services 11,258,873 10,508,616 11,238,616 14,124,489
Debt Service 4,129,340 4,540,462 4,540,462 5,770,981
Capital Outlay 877,972 546,500 546,500 204,000
Capital Improvement 24,816,075 27,937,241 26,619,411 74,962,500
TOTAL 54,332,819$ 60,395,365$ 59,807,535$ 116,037,245$
2,087,052 1,785,000 2,185,000 1,118,000
TOTAL EXPENDITURES 56,419,871$ 62,180,365$ 61,992,535$ 117,155,245$
ENDING FUND BALANCES 63,305,708$ 39,625,521$ 60,975,634$ 90,277,601$
Transfers to other funds
CITY OF ANNA
COMBINED FUNDS SUMMARY OF REVENUE AND EXPENDITURES
ANNUAL BUDGET FOR FISCAL YEAR 2023
92
FUND
PROJECTED
FUND BALANCE
9/30/22
PROJECTED
FUND BALANCE
9/30/23
% CHANGE EXPLANATION
GENERAL 7,532,411$ 7,106,696$ -6%Utilizing excess over policy
for one-time purchases
DEBT SERVICE 108,605$ 105,605$ -3%Utilizing excess to lower
debt service payment
UTILITY 5,439,989$ 6,214,973$ 14%Building reserve to prepare
for adverse weather events
SPECIAL REVENUE 113,051$ 123,426$ 9%Restricted revenue; no
planned purchases
FIRE CAPITAL 116,133$ 166,133$ 43% No planned purchases
PARK DEVELOPMENT 3,952,393$ 2,799,099$ -29%Utilizing excess over policy
for one-time purchases
PUBLIC SAFETY SEIZURE 14,974$ 17,474$ 17% No planned purchases
ECONOMIC DEVELOPMENT 5,923,224$ 5,148,874$ -13%Change in revenue source;
drawdown is planned
COMMUNITY DEVELOPMENT 1,797,738$ 2,922,532$ 63%
Better than expected sales
tax collections and
proceeds from sale of real
estate
CHANGE IN FUND BALANCE
CITY OF ANNA
ANNUAL BUDGET FOR FISCAL YEAR 2023
93
CITY OF ANNA
PERSONNEL
As the City of Anna pursues becoming "The Premier Community in Collin County", organizational transformations
have occurred, integrating several new staff members during this transition while raising the level of professionalism,
skills, and knowledge. Team members have been recruited from larger surrounding cities, as Anna is becoming a
preferred employer of choice, a “High Performing Professional City"(Strategic Plan Goal 4).The City is primed for
the explosive commercial and residential development in our community.
FY2023 Additions
Position Added to Justification
IT Desk Help Information Technology To help with the additional technology
needs of the growing staff and
increasing number of devices.
Planning Technician Development Services To perform administrative work for the
Planning Division. Some of the daily
responsibilities include, but are not
limited to, answering zoning and
addressing questions, ensuring city
webpage and permitting software is up-
to day with correct project information,
and responding to public information
requests.
Firefighters (4.5 FTEs) Fire
In preparation for the opening of Fire
Station #2
Fire Inspector Investigator Fire
To address the increasing demand on
the Fire Prevention Division regarding
engineering, education, and
enforcement.
Police Lieutenant Police
The population growth realized in the
City of Anna continues to create a
need for additional police positions.
This addition is in accordance with the
Five-Year Strategic Staffing Plan
prepared by Justice Research
Consultants.
Police Officers (2.0 FTEs) Police
The population growth realized in the
City of Anna continues to create a
need for additional police positions.
This addition is in accordance with the
Five-Year Strategic Staffing Plan
prepared by Justice Research
Consultants.
Property Evidence Technician Police
Municipal Court Clerk Municipal Court Activity in Municipal Court is increasing
with population growth, the end of
Covid-19 restrictions, and an increased
enforcement of traffic violations by
Anna Police.
The population growth realized in the
City of Anna continues to create a
need for additional police positions.
This addition is in accordance with the
Five-Year Strategic Staffing Plan
prepared by Justice Research
Consultants.
ANNUAL BUDGET FOR FISCAL YEAR 2023
94
CITY OF ANNA
PERSONNEL
To continue enrichment of Anna's
growing Recreation programs
Receptionist Public Works Administration
Position Added to Justification
Provide in-house daily custodial
services at the new City Hall and
Central Fire Station. Contracted
custodial services are effective for
weekly cleaning but are cost prohibitive
for the daily attention required at these
facilities.
FY2023 Additions (Continued)
Parks Maintenance Worker To increase work volume, decrease
response time, and improve efficiency.
Code Compliance Officer Neighborhood Services To accommodate the city’s growth,
increasing demands for service,
improve response times, and assist
neighbors in avoiding citations.
Right-of-Way Inspector Streets To help review, inspect, and provide
oversite of construction within the
City's right of way including every
driveway, sidewalk, and sod
installation for each new house.
Fleet Maintenance Technician Fleet and Facilities Provide additional fleet personnel to
bring more maintenance and services
in-house including for vehicle pick-up,
vehicle delivery, and making runs to
obtain equipment and parts during the
work day.
Custodian (2 FTEs)Fleet and Facilities
Provide front office contact for Streets,
Utilities, and Engineering; these
divisions receive significant requests
and questions from the public. When
Development Services moves out of
the building, additional customer
service personnel is needed.
Maintenance Worker I Water To increase work volume, decrease
response time, and improve efficiency.
Recreation Coordinators (1.5 FTEs)Park Development
ANNUAL BUDGET FOR FISCAL YEAR 2023
95
CITY OF ANNA
Actual Estimated Budget Increase
2020-21 2021-22 2022-23 (Decrease)
GENERAL FUND
City Manager's Office
City Manager 1.0 1.0 1.0 -
Assistant City Manager 1.0 1.0 1.0 -
Director of Human Resources 1.0 - - -
Human Resources Coordinator 1.0 - - -
Budget Manager 1.0 1.0 1.0 -
Communications Manager 1.0 1.0 1.0 -
Management Analyst 1.0 1.0 1.0 -
7.0 5.0 5.0 -
Human Resources
Director of Human Resources - 1.0 1.0 -
Human Resources Manager - 1.0 1.0 -
Human Resources Coordinator - 1.0 1.0 -
- 3.0 3.0 -
City Secretary
City Secretary 1.0 1.0 1.0 -
Deputy City Secretary 1.0 1.0 1.0 -
Admin. Assistant / Records Clerk 0.5 0.5 1.0 0.5
2.5 2.5 3.0 0.5
Information Technology
IT Manager 1.0 1.0 1.0 -
Systems Administrator - 1.0 1.0 -
IT Help Desk Support 1.0 - 1.0 1.0
2.0 2.0 3.0 1.0
Finance
Director of Finance 1.0 1.0 1.0 -
Assistant Director - 1.0 1.0 -
Accounting Manager 1.0 - - -
Senior Accountant 1.0 1.0 1.0 -
Accountant 1.0 1.0 1.0 -
Accounting Technician 1.0 1.0 1.0 -
5.0 5.0 5.0 -
Development Services
Director of Development Services 1.0 1.0 1.0 -
Planning Manager 1.0 1.0 1.0 -
Administrative Assistant 1.0 1.0 1.0 -
Planner II 1.0 1.0 1.0 -
Plans Examiner 1.0 1.0 1.0 -
GIS Manager 1.0 1.0 - (1.0)
Senior Building Inspector - - 1.0 1.0
Building Inspector 2.0 3.0 2.0 (1.0)
Building Official 1.0 1.0 1.0 -
Development Services Technician 1.0 1.0 1.0 -
Planning Technician - - 1.0 1.0
10.0 11.0 11.0 -
PERSONNEL SUMMARY
ANNUAL BUDGET FOR FISCAL YEAR 2023
96
CITY OF ANNA
Actual Estimated Budget Increase
2020-21 2021-22 2022-23 (Decrease)
PERSONNEL SUMMARY
Fire
Fire Chief 1.0 1.0 1.0 -
Assistant Fire Chief 1.0 1.0 1.0 -
Division Chief - 1.0 1.0 -
Battalion Chief 3.0 3.0 3.0 -
Fire Prevention Captain 1.0 1.0 1.0 -
Fire Shift Captain 3.0 3.0 3.0 -
Fire Inspector Investigator - - 1.0 1.0
Fire Driver / Engineer 3.0 3.0 3.0 -
Fire Fighter 6.0 12.0 16.5 4.5
Fire Services Coordinator 1.0 1.0 1.0 -
19.0 26.0 31.5 5.5
Police
Police Chief 1.0 1.0 1.0 -
Assistant Police Chief 1.0 1.0 1.0 -
Records Administrator 1.0 1.0 1.0 -
Property and Evidence Tech - - 1.0 1.0
Lieutenant 1.0 1.0 2.0 1.0
Sergeant 4.0 4.0 4.0 -
Sergeant Detective 1.0 1.0 1.0 -
Corporal 4.0 4.0 4.0 -
Police Officer 17.0 16.0 18.0 2.0
Detective 2.0 4.0 4.0 -
32.0 33.0 37.0 4.0
Municipal Court
Municipal Court Administrator 1.0 1.0 1.0 -
Municipal Court Clerk - - 1.0 1.0
1.0 1.0 2.0 1.0
Parks
Parks Superintendent 1.0 1.0 1.0 -
Parks Crew Leader 1.0 1.0 1.0 -
Maintenance Worker 6.0 6.0 7.0 1.0
Seasonal Laborer 0.4 - - -
8.4 8.0 9.0 1.0
Neighborhood Services
Director of Neighborhood Services 1.0 1.0 1.0 -
Parks Planning Manager 1.0 - - -
Neighborhood Services Coordinator 1.0 1.0 1.0 -
Administrative Assistant 1.0 1.0 1.0 -
Code Compliance Manager 1.0 1.0 1.0 -
Code Compliance Officer 2.0 2.0 3.0 1.0
7.0 6.0 7.0 1.0
ANNUAL BUDGET FOR FISCAL YEAR 2023
97
CITY OF ANNA
Actual Estimated Budget Increase
2020-21 2021-22 2022-23 (Decrease)
PERSONNEL SUMMARY
Streets
Street Superintendent 1.0 1.0 1.0 -
Crew Leader 1.0 2.0 2.0 -
Traffic Safety Technician 1.0 1.0 1.0 -
Right-of-Way Inspector - - 1.0 1.0
Maintenance Worker 3.0 5.0 5.0 -
6.0 9.0 10.0 1.0
Fleet and Facilities
Mechanic - 1.0 1.0 -
Fleet Maintenance Technician - - 1.0 1.0
Facilities Specialist - 1.0 1.0 -
Custodian - - 2.0 2.0
- 2.0 5.0 3.0
GENERAL FUND TOTAL 99.9 113.5 131.5 18.0
UTILITY FUND
Public Works Administration
Director of Public Works 1.0 1.0 1.0 -
Assistant Director of Public Works 1.0 1.0 1.0 -
City Engineer 1.0 1.0 1.0 -
Engineering Construction Super.1.0 - - -
CIP Manager - 1.0 1.0 -
Construction Inspector 3.0 3.0 3.0 -
Construction Supervisor - 1.0 1.0 -
Fleet and Facilities Superintendent 1.0 1.0 1.0 -
Custodian - 1.0 - (1.0)
GIS Manager - - 1.0 1.0
Public Works Coordinator 1.0 1.0 1.0 -
Receptionist - - 1.0 1.0
9.0 11.0 12.0 1.0
Water
Utility Operations Supervisor 1.0 1.0 1.0 -
Utility Maintenance Field Supervisor 1.0 1.0 1.0 -
Maintenance Worker 1.0 2.0 3.0 1.0
Water Quality Technician - - - -
Water Operator 1.0 2.0 2.0 -
Utility Crew Leader 2.0 2.0 2.0 -
Meter Service Crew Leader - 1.0 1.0 -
Meter Service Technician 2.0 - - -
8.0 9.0 10.0 1.0
Wastewater
Senior Wastewater Plant Operator 1.0 1.0 1.0 -
Maintenance Worker I 6.0 6.0 6.0 -
7.0 7.0 7.0 -
ANNUAL BUDGET FOR FISCAL YEAR 2023
98
CITY OF ANNA
Actual Estimated Budget Increase
2020-21 2021-22 2022-23 (Decrease)
PERSONNEL SUMMARY
Utility Billing
Customer Service Manager 1.0 1.0 1.0 -
Senior Utility Billing Clerk - 1.0 1.0 -
Utility Billing Clerk 2.0 2.0 2.0 -
Admin. Assistant / Records Clerk 0.5 0.5 - (0.5)
3.5 4.5 4.0 (0.5)
UTILITY FUND TOTAL 27.5 31.5 33.0 1.5
PARK DEVELOPMENT FUND
Recreation Manager 1.0 1.0 1.0 -
Parks Planning Manager - 1.0 1.0 -
Recreation Coordinator 1.5 1.5 3.0 1.5
2.5 3.5 5.0 1.5
PARK DEVELOPMENT TOTAL 2.5 3.5 5.0 1.5
COMMUNITY DEVELOPMENT CORPORATION
Director of Economic Development - 1.0 1.0 -
Assistant Director of Economic Develop.- 1.0 1.0 -
Economic Development Manager 1.0 - - -
Economic Development Coordinator - 1.0 1.0 -
Intern 0.5 - - -
1.5 3.0 3.0 -
COMMUNITY DEVELOP. TOTAL 1.5 3.0 3.0 -
131.4 151.5 172.5 21.0 TOTAL EMPLOYEES, ALL FUNDS
ANNUAL BUDGET FOR FISCAL YEAR 2023
99
The General Fund is the largest governmental fund and accounts for most of the financial resources of the general
government. The majority of General Fund revenue is from property taxes and sales taxes. Other revenues include
franchise fees, licenses and permits, and fines. The General Fund usually includes most of the basic operating
services, such as fire and police protection, parks, development services, street maintenance, and general government
administration for these services and the City Council.
CITY OF ANNA
GENERAL FUND
PROPERTY TAXES
49%
SALES TAX
21%
CHARGES FOR SERVICES
2%
LICENSES AND PERMITS
22%
FRANCHISE AND LOCAL
TAXES
4%
FINES
2%
General Fund Revenues
PAYROLL
76%
SUPPLIES
5%
MAINTENANCE
3%
SERVICES
16%
General Fund Expenditures
ANNUAL BUDGET FOR FISCAL YEAR 2023
100
Actual Budget Estimated Budget
2020-21 2021-22 2021-22 2022-23
BEGINNING BALANCES 6,233,419$ 6,470,011$ 6,360,075$ 7,532,411$
REVENUES:
Property Taxes 6,962,799$ 8,015,000$ 8,015,000$ 9,418,264$
Sales Tax 2,929,876 3,296,370 3,600,000 4,130,000
Charges for Services 105,697 111,600 130,000 273,000
Permits, Licenses and Fees 4,215,485 3,703,060 4,952,425 4,305,000
Franchise and Local Taxes 726,006 485,000 770,000 825,000
Investment Income 35,020 30,000 50,000 50,000
Other Revenues 70,146 16,300 16,300 16,300
Intergovernmental 140,426 48,395 48,395 -
Fines 124,993 90,000 200,000 300,000
TOTAL OPERATIONAL REVENUE 15,310,448$ 15,795,725$ 17,782,120$ 19,317,564$
Transfers from other funds - - - -
TOTAL REVENUES 15,310,448$ 15,795,725$ 17,782,120$ 19,317,564$
TOTAL AVAILABLE RESOURCES 21,543,867$ 22,265,736$ 24,142,195$ 26,849,975$
EXPENDITURES:
Payroll 8,469,844$ 11,920,117$ 11,920,117$ 14,579,249$
Supplies 830,087 620,991 620,991 1,027,223
Maintenance 780,439 224,300 224,300 516,900
Services 2,604,015 2,521,876 2,521,876 3,097,907
Debt Service - - - -
Capital Outlay 399,170 22,500 22,500 54,000
Capital Improvement 13,185 - - -
TOTAL OPERATIONAL EXPENDITURES 13,096,740$ 15,309,784$ 15,309,784$ 19,275,279$
2,087,052 900,000 1,300,000 468,000
TOTAL EXPENDITURES 15,183,792$ 16,209,784$ 16,609,784$ 19,743,279$
ENDING FUND BALANCES 6,360,075$ 6,055,952$ 7,532,411$ 7,106,696$
Fund Balance Percentage 48.6%39.6%49.2%36.9%
CITY OF ANNA
Transfers to other funds
GENERAL FUND BY CATEGORY
ANNUAL BUDGET FOR FISCAL YEAR 2023
101
Actual Budget Estimated Budget
2020-21 2021-22 2021-22 2022-23
EXPENDITURES:
General Government:
Administration 564,350$ 421,259$ 421,259$ 492,009$
City Council 16,916 31,278 31,278 33,778
City Manager's Office 974,949 966,930 966,930 1,257,267
Human Resources 5,686 430,890 430,890 584,522
City Secretary 275,747 302,952 302,952 362,509
Information Technology 635,780 612,331 612,331 875,833
Finance 533,101 643,834 643,834 665,735
3,006,529$ 3,409,474$ 3,409,474$ 4,271,653$
Development Services 1,121,635$ 1,199,066$ 1,199,066$ 1,200,399$
Public Safety:
Animal Control 77,327$ 77,327$ 77,327$ 77,327$
Fire 2,673,789 3,431,286 3,431,286 4,616,629
Ambulance 122,140 128,400 128,400 -
Police 3,343,233 4,086,091 4,086,091 5,059,584
Municipal Court 137,717 139,655 139,655 258,957
6,354,206$ 7,862,759$ 7,862,759$ 10,012,497$
Neighborhood Services
Neighborhood Services 526,761$ 685,580$ 685,580$ 787,896$
Parks 651,933 697,246 697,246 808,111
1,178,694$ 1,382,826$ 1,382,826$ 1,596,007$
Public Works
Streets 1,271,677$ 864,651$ 864,651$ 1,050,193$
Fleet and Facilities - 591,008 591,008 1,144,530
1,271,677$ 1,455,659$ 1,455,659$ 2,194,723$
Economic Development 163,999$ -$ -$ -$
TOTAL OPERATIONAL EXPENDITURES 13,096,740$ 15,309,784$ 15,309,784$ 19,275,279$
Transfers to other funds 2,087,052 900,000 1,300,000 468,000
TOTAL EXPENDITURES 15,183,792$ 16,209,784$ 16,609,784$ 19,743,279$
CITY OF ANNA
GENERAL FUND BY DEPARTMENT
ANNUAL BUDGET FOR FISCAL YEAR 2023
102
Actual Budget Estimated Budget
2020-21 2021-22 2021-22 2022-23
REVENUES:
Property Taxes
Current Taxes 6,864,061$ 7,820,000$ 7,952,000$ 9,319,764$
Delinquent Taxes 70,282 150,000 43,000 70,500
Penalty & Interest 28,456 45,000 20,000 28,000
6,962,799$ 8,015,000$ 8,015,000$ 9,418,264$
Sales Taxes
Sales Taxes - General 2,343,901$ 2,736,370$ 2,880,000$ 3,310,000$
Sales Taxes - Streets 585,975 560,000 720,000 820,000
2,929,876$ 3,296,370$ 3,600,000$ 4,130,000$
Charges for Services
Rentals 84,267$ 66,600$ 73,000$ 73,000$
Rental Registration 21,430 45,000 57,000 200,000
105,697$ 111,600$ 130,000$ 273,000$
Permits, Licenses and Fees
Residential Building Permits 3,680,331$ 3,334,960$ 3,200,000$ 3,200,000$
Commerical Building Permits 151,281 125,000 1,365,000 700,000
Other Miscellaneous Permits 172,847 88,000 153,000 160,000
Alarm Permits 16,464 12,000 9,000 15,000
Zoning and Subdivision Fees 138,594 100,000 190,000 200,000
Other Fees 55,968 43,100 35,425 30,000
4,215,485$ 3,703,060$ 4,952,425$ 4,305,000$
Franchise and Local Taxes
Franchise Fees 706,674$ 475,000$ 750,000$ 800,000$
Mixed Beverage Tax 19,332 10,000 20,000 25,000
726,006$ 485,000$ 770,000$ 825,000$
Investment Income 35,020$ 30,000$ 50,000$ 50,000$
Other Revenues
Gain on Sale of Assets 50,000$ -$ -$ -$
Miscellaneous 19,536 16,300 16,300 16,300
Donations 610 - - -
70,146$ 16,300$ 16,300$ 16,300$
Intergovernmental Revenue 140,426$ 48,395$ 48,395$ -$
Fines 124,993$ 90,000$ 200,000$ 300,000$
Transfers In -$ -$ -$ -$
TOTAL OPERATIONAL REVENUE 15,310,448$ 15,795,725$ 17,782,120$ 19,317,564$
CITY OF ANNA
GENERAL FUND REVENUE SUMMARY
ANNUAL BUDGET FOR FISCAL YEAR 2023
103
DEBT SERVICE FUND
2018-19 2019-20 2020-21 2021-22 2022-23
I & S 0.163166 0.139748 0.115947 0.116869 0.143217
O & M 0.428122 0.451540 0.467053 0.452631 0.396533
Total 0.591288 0.591288 0.583000 0.569500 0.539750
The Debt Service Fund is a special revenue fund used to account for a portion of the ad valorem property tax revenue
exclusively reserved for principal and interest payments on debt issued for general purposes. The resources of this fund
are generated by a tax levy based upon property taxes. Payments of principal and interest are made for general
obligation bonds, certificates of obligation, and tax notes.
Anna's legal capacity for additional debt is very large. Article XI, Section 5 of the Texas Constitution limits the ad
valorem tax rate to $2.50 per $100 valuation for all city purposes. Administratively, the Attorney General of the State of
Texas will permit allocation of $1.50 of the $2.50 maximum tax rate for all general obligation debt service. Anna's rate
of 0.540964 falls well under this limit. The following table reflects the allocation of the property tax levy between the
maintenance & operations rate and interest & sinking rate for FY2023 and previous years,
CITY OF ANNA
ANNUAL BUDGET FOR FISCAL YEAR 2023
104
Actual Budget Estimated Budget
2020-21 2021-22 2021-22 2022-23
BEGINNING BALANCES 148,439$ 185,439$ 70,105$ 108,605$
REVENUES:
Property Taxes 1,734,882$ 2,107,113$ 2,107,113$ 3,458,686$
Sales Tax - - - -
Charges for Services - - - -
Permits, Licenses and Fees - - - -
Franchise and Local Taxes - - - -
Investment Income 3,195 2,500 4,000 2,500
Other Revenues 534,357 - - -
Intergovernmental - - - -
Fines - - - -
TOTAL OPERATIONAL REVENUE 2,272,434$ 2,109,613$ 2,111,113$ 3,461,186$
Transfers from other funds - - - -
TOTAL REVENUES 2,272,434$ 2,109,613$ 2,111,113$ 3,461,186$
TOTAL AVAILABLE RESOURCES 2,420,873$ 2,295,052$ 2,181,218$ 3,569,791$
EXPENDITURES:
Payroll -$ -$ -$ -$
Supplies - - - -
Maintenance - - - -
Services 538,663 5,500 5,500 5,500
Debt Service 1,812,105 2,067,113 2,067,113 3,458,686
Capital Outlay - - - -
Capital Improvement - - - -
TOTAL OPERATIONAL EXPENDITURES 2,350,768$ 2,072,613$ 2,072,613$ 3,464,186$
Transfers to other funds - - - -
TOTAL EXPENDITURES 2,350,768$ 2,072,613$ 2,072,613$ 3,464,186$
ENDING FUND BALANCES 70,105$ 222,439$ 108,605$ 105,605$
CITY OF ANNA
GENERAL OBLIGATION DEBT SERVICE FUND
ANNUAL BUDGET FOR FISCAL YEAR 2023
105
RESTRICTED REVENUE FUNDS
The City manages the following Restricted Revenue funds:
The Park Development Fund is funded by park development fees as stipulated in either developer agreements or the
subdivision ordinance. These funds are used to fund the City’s parks master plan through development, improvement,
or maintenance of the City’s parks.
The Fire Capital Fund accounts for voluntary fees negotiated with developers in support of the Anna Fire Department.
Public Safety Seizure Funds are revenues generated from property seized in connection with illegal activity once they
are forfeited after prosecution. Funds can only be used in accordance with applicable state and federal laws. These
funds can only be used to support the Police Department.
Fire Capital Fund
Public Safety Seizure Fund
CITY OF ANNA
Restricted Revenue funds are different funds that funding sources are restricted for a specific purpose. These
restricted revenue funds are Governmental funds. Restrictions are placed on the use of these funds for a number of
reasons including, but not limited to laws, ordinances, grant contracts, and donations.
The Grant Fund was created in order to track grant awards in one fund separate from operating funds. The fund is
used to account for funds received from other state or federal government agencies that have restricted legal
requirements. In the event matching funds are required for a grant, the City’s matching portion is transferred from the
applicable operating fund.
These funds are used to account for revenues that have external legal restrictions associated with their use. This fund
includes the following: Court Technology Fee, Court Building Security Fee, Child Safety Fee, and Cable Public
Education Government (PEG) Fee.
♦ The Court Technology Fee accounts for a portion of court fines to support the use of technology in the courtroom.
♦ Grant Fund
♦ Special Revenue Fund
Grant Fund
Special Revenue Fund
Park Development Fund
♦The Building Security Fee is used to maintain security in the courtroom and for overtime pay to officers acting as a
bailiff for the court when necessary.
♦The Child Safety Fee accounts for a portion of Collin County court fees that can be used to fund various programs
designed to enhance child safety as outlined in state code. As the City does not operate a school crossing guard
program, the funds will be used on other public safety programs in accordance with state law.
♦The PEG fee is a portion of fees assessed by a cable franchise provider. This fee is restricted by state code to
support a municipality’s public access cable channel. These funds will be held in reserve until they can support an
eligible expenditure.
♦ Park Development Fund
♦ Fire Capital Fund
♦ Public Safety Seizure Fund
ANNUAL BUDGET FOR FISCAL YEAR 2023
106
Actual Budget Estimated Budget
2020-21 2021-22 2021-22 2022-23
BEGINNING BALANCES -$ 1,093$ 449$ 449$
REVENUES:
Property Taxes -$ -$ -$ -$
Sales Tax - - - -
Charges for Services - - - -
Permits, Licenses and Fees - - - -
Franchise Fees and Local Taxes - - - -
Investment Income 183 - - -
Other Revenues - - - -
Intergovernmental Revenue 386,340 9,375 9,875 -
Fines - - - -
TOTAL OPERATIONAL REVENUE 386,523$ 9,375$ 9,875$ -$
Transfers from other funds - - - -
TOTAL REVENUES 386,523$ 9,375$ 9,875$ -$
TOTAL AVAILABLE RESOURCES 386,523$ 10,468$ 10,324$ 449$
EXPENDITURES:
Payroll 27,586$ -$ -$ -$
Supplies 37,681 4,558 4,558 -
Maintenance - - - -
Services 13,813 5,317 5,317 -
Debt Service - - - -
Capital Outlay 306,994 - - -
Capital Improvement - - - -
TOTAL OPERATIONAL EXPENDITURES 386,074$ 9,875$ 9,875$ -$
Transfers to other funds - - - -
TOTAL EXPENDITURES 386,074$ 9,875$ 9,875$ -$
ENDING FUND BALANCES 449$ 593$ 449$ 449$
CITY OF ANNA
GRANT FUND
ANNUAL BUDGET FOR FISCAL YEAR 2023
107
Actual Budget Estimated Budget
2020-21 2021-22 2021-22 2022-23
BEGINNING BALANCES 144,092$ 154,566$ 165,576$ 113,051$
REVENUES:
Property Taxes -$ -$ -$ -$
Sales Tax - - - -
Charges for Services - - - -
Permits, Licenses and Fees - - - -
Franchise Fees and Local Taxes
PEG Fees 7,258 3,000 3,000 7,000
Investment Income 503 1,100 1,100 -
Other Revenues - - - -
Intergovernmental - - - -
Fines
Court Technology 3,436 2,500 2,500 2,500
Building Security 4,175 2,000 2,000 2,000
Child Safety 12,590 10,000 10,000 8,000
Other 4,272 3,000 3,000 2,000
TOTAL OPERATIONAL REVENUE 32,234$ 21,600$ 21,600$ 21,500$
Transfers from other funds - - - -
TOTAL REVENUES 32,234$ 21,600$ 21,600$ 21,500$
TOTAL AVAILABLE RESOURCES 176,326$ 176,166$ 187,176$ 134,551$
EXPENDITURES:
Payroll -$ 1,800$ 1,800$ 1,800$
Supplies - - - -
Maintenance - - - -
Services 10,750 9,325 9,325 9,325
Debt Service - - - -
Capital Outlay - 63,000 63,000 -
Capital Improvement - - - -
TOTAL OPERATIONAL EXPENDITURES 10,750$ 74,125$ 74,125$ 11,125$
Transfers to other funds - - - -
TOTAL EXPENDITURES 10,750$ 74,125$ 74,125$ 11,125$
ENDING FUND BALANCES 165,576$ 102,041$ 113,051$ 123,426$
CITY OF ANNA
SPECIAL REVENUE FUND
ANNUAL BUDGET FOR FISCAL YEAR 2023
108
Actual Budget Estimated Budget
2020-21 2021-22 2021-22 2022-23
BEGINNING BALANCES 2,322,141$ 2,083,428$ 2,714,472$ 3,952,393$
REVENUES:
Property Taxes -$ -$ -$ -$
Sales Tax - - - -
Charges for Services 1,689,000 986,000 2,889,000 1,500,000
Permits, Licenses and Fees 9,443 - - -
Franchise and Local Taxes - - - -
Investment Income 9,990 14,000 14,000 9,000
Other Revenues 22,728 - - -
Intergovernmental - - - -
Fines - - - -
TOTAL OPERATIONAL REVENUE 1,731,161$ 1,000,000$ 2,903,000$ 1,509,000$
Transfers from other funds - - - -
TOTAL REVENUES 1,731,161$ 1,000,000$ 2,903,000$ 1,509,000$
TOTAL AVAILABLE RESOURCES 4,053,302$ 3,083,428$ 5,617,472$ 5,461,393$
EXPENDITURES:
Payroll 133,765$ 275,729$ 275,729$ 431,194$
Supplies 47,866 227,000 227,000 227,000
Maintenance 22,765 - - -
Services 292,797 20,000 20,000 31,600
Debt Service - - - -
Capital Outlay 171,808 50,000 50,000 150,000
Capital Improvement 669,829 992,305 1,092,350 1,822,500
TOTAL EXPENDITURES 1,338,830$ 1,565,034$ 1,665,079$ 2,662,294$
Transfers to other funds - - - -
TOTAL EXPENDITURES 1,338,830$ 1,565,034$ 1,665,079$ 2,662,294$
ENDING FUND BALANCES 2,714,472$ 1,518,394$ 3,952,393$ 2,799,099$
CITY OF ANNA
PARK DEVELOPMENT FUND
ANNUAL BUDGET FOR FISCAL YEAR 2023
109
Actual Budget Estimated Budget
2020-21 2021-22 2021-22 2022-23
BEGINNING BALANCES 132,331$ 208,132$ 186,333$ 116,133$
REVENUES:
Property Taxes -$ -$ -$ -$
Sales Tax - - - -
Charges for Services 53,400 75,000 75,000 50,000
Permits, Licenses and Fees - - - -
Franchise and Local Taxes - - - -
Investment Income 602 800 800 -
Other Revenues - - - -
Intergovernmental - - - -
Fines - - - -
TOTAL OPERATIONAL REVENUE 54,002$ 75,800$ 75,800$ 50,000$
Transfers from other funds - - - -
TOTAL REVENUES 54,002$ 75,800$ 75,800$ 50,000$
TOTAL AVAILABLE RESOURCES 186,333$ 283,932$ 262,133$ 166,133$
EXPENDITURES:
Payroll -$ -$ -$ -$
Supplies - - - -
Maintenance - - - -
Services - - - -
Debt Service - - - -
Capital Outlay - 146,000 146,000 -
Capital Improvement - - - -
TOTAL OPERATIONAL EXPENDITURES -$ 146,000$ 146,000$ -$
Transfers to other funds - - - -
TOTAL EXPENDITURES -$ 146,000$ 146,000$ -$
ENDING FUND BALANCES 186,333$ 137,932$ 116,133$ 166,133$
CITY OF ANNA
FIRE CAPITAL IMPROVEMENT FUND
ANNUAL BUDGET FOR FISCAL YEAR 2023
110
Actual Budget Estimated Budget
2020-21 2021-22 2021-22 2022-23
BEGINNING BALANCES 9,556$ 14,484$ 12,474$ 14,974$
REVENUES:
Property Taxes -$ -$ -$ -$
Sales Tax - - - -
Charges for Services - - - -
Permits, Licenses and Fees - - - -
Franchise and Local Taxes - - - -
Investment Income 45 - - -
Other Revenues 4,754 2,500 2,500 2,500
Intergovernmental - - - -
Fines - - - -
TOTAL OPERATIONAL REVENUE 4,799$ 2,500$ 2,500$ 2,500$
Transfers from other funds - - - -
TOTAL REVENUES 4,799$ 2,500$ 2,500$ 2,500$
TOTAL AVAILABLE RESOURCES 14,355$ 16,984$ 14,974$ 17,474$
EXPENDITURES:
Payroll -$ -$ -$ -$
Supplies - - - -
Maintenance - - - -
Services 1,881 - - -
Debt Service - - - -
Capital Outlay - - - -
Capital Improvement - - - -
TOTAL OPERATIONAL EXPENDITURES 1,881$ -$ -$ -$
Transfers to other funds - - - -
TOTAL EXPENDITURES 1,881$ -$ -$ -$
ENDING FUND BALANCES 12,474$ 16,984$ 14,974$ 17,474$
CITY OF ANNA
PUBLIC SAFETY SEIZURE FUNDS
ANNUAL BUDGET FOR FISCAL YEAR 2023
111
UTILITY FUND
CITY OF ANNA
The Utility Fund is an Enterprise fund that accounts for the water, sewer, inspection fees, and solid waste collection services
that are provided to the City’s residents. Proprietary or Enterprise funds are used to account for operations that are financed
and operated in a manner similar to private business. The intent is that the costs of providing goods or services are financed
primarily through user charges.
WATER SALES
43%
SEWER CHARGES
37%
SOLID WASTE CHARGES
12%
OTHER FEES AND
CHARGES
7%
OTHER REVENUES
1%
Utility Fund Revenues
PAYROLL
21%
SUPPLIES
1%
MAINTENANCE
5%
WATER PURCHASES
16%
SEWER TREATMENT
20%
SOLID WASTE
13%
OTHER SERVICES
9%
DEBT SERVICE
15%
Utility Fund Expenditures
ANNUAL BUDGET FOR FISCAL YEAR 2023
112
Actual Budget Estimated Budget
2020-21 2021-22 2021-22 2022-23
BEGINNING BALANCES 4,282,495$ 4,735,201$ 5,757,394$ 5,439,989$
REVENUES:
Property Taxes -$ -$ -$ -$
Sales Tax - - - -
Charges for Services
Water Sales 5,917,423 6,000,000 6,200,000 6,510,000
Sewer Charges 3,987,465 3,600,000 4,240,000 5,640,263
Solid Waste Charges 1,220,652 1,100,000 1,760,000 1,760,000
Other Fees and Charges 1,587,543 1,239,000 1,239,000 1,072,000
Permits, Licenses and Fees - - - -
Franchise Fees and Local Taxes - - - -
Investment Income 24,364 20,000 20,000 20,000
Other Revenues 319,470 199,700 199,700 198,200
Intergovernmental - - -
Fines - - - -
TOTAL OPERATIONAL REVENUE 13,056,917$ 12,158,700$ 13,658,700$ 15,200,463$
Transfers from other funds - - - -
TOTAL REVENUES 13,056,917$ 12,158,700$ 13,658,700$ 15,200,463$
TOTAL AVAILABLE RESOURCES 17,339,412$ 16,893,901$ 19,416,094$ 20,640,452$
EXPENDITURES:
Payroll 1,917,869$ 2,424,401$ 2,424,401$ 2,901,362$
Supplies 179,581 147,845 147,845 163,583
Maintenance 666,346 612,675 612,675 642,675
Services
Water Purchases 1,739,107 1,960,000 1,960,000 2,165,000
Sewer Treatment 2,571,786 2,530,000 2,600,000 2,800,000
Solid Waste 1,301,308 1,100,000 1,760,000 1,760,000
Other 1,217,923 1,175,298 1,175,298 1,224,429
Debt Service 1,988,098 2,145,886 2,145,886 2,118,430
Capital Outlay - 265,000 265,000 -
TOTAL OPERATIONAL EXPENDITURES 11,582,018$ 12,361,105$ 13,091,105$ 13,775,479$
Transfers to other funds - 885,000 885,000 650,000
TOTAL EXPENDITURES 11,582,018$ 13,246,105$ 13,976,105$ 14,425,479$
ENDING FUND BALANCES 5,757,394$ 3,647,796$ 5,439,989$ 6,214,973$
Fund Balance Percentage 49.7%29.5%41.6%45.1%
CITY OF ANNA
UTILITY FUND
ANNUAL BUDGET FOR FISCAL YEAR 2023
113
COMPONENT UNITS
CITY OF ANNA
Anna Economic Development Corporation (EDC) and the Anna Community Development Corporation (CDC) are presented in
the annual budget as component units of the City of Anna.
Each corporation acts under the direction of a seven-member board appointed by the City Council. In addition to being
managed by their boards, both the EDC and CDC budgets must be approved by the City Council.
Prior to April 2017, the 2 percent sales tax for local governments was allocated 1 percent to the City of Anna, 0.5 percent to the
EDC and 0.5 percent to the CDC. In November 2016, the City held an election to defund the sales tax for the EDC. The sales
tax option changed to 1.25 percent to the City of Anna and 0.75 percent to the CDC. The sales tax reallocation went into effect
on April 1, 2017.
Chapter 501 of the Local Government Code govern both Type A (EDC) and Type B (CDC) corporations. Additionally, Chapter
504 specifically governs Type A corporations while Chapter 505 specifically governs Type B corporations.
The EDC will remain in the budget to show revenue generated from a lease agreement on a small business incubator operated
out of the old post office building which is owned by the EDC. The EDC also received one-half of the proceeds from the sale of
the Anna Business Park in FY2022.
Type B corporations (CDC) have the ability to perform all the same functions as Type A corporations (EDC), as well as
additional projects not authorized for Type A corporations. The CDC will continue to pursue projects that improve the quality of
life in Anna ranging from the creation of jobs to investments in park facilities.
Economic Development Corporation
Community Development Corporation
ANNUAL BUDGET FOR FISCAL YEAR 2023
114
Actual Budget Estimated Budget
2020-21 2021-22 2021-22 2022-23
BEGINNING BALANCES 1,393,075$ 1,613,338$ 1,791,879$ 7,734,793$
REVENUES:
Property Taxes -$ -$ -$ -$
Sales Tax 1,757,926 1,630,000 2,120,000 2,460,000
Charges for Services - - - -
Permits, Licenses and Fees - - - -
Franchise and Local Taxes - - - -
Investment Income 7,507 5,000 5,000 5,000
Other Revenues 180 - 5,615,652 -
Intergovernmental - - - -
Fines - - - -
TOTAL OPERATIONAL REVENUE 1,765,613$ 1,635,000$ 7,740,652$ 2,465,000$
Transfers from other funds - - - -
TOTAL REVENUES 1,765,613$ 1,635,000$ 7,740,652$ 2,465,000$
TOTAL AVAILABLE RESOURCES 3,158,688$ 3,248,338$ 9,532,531$ 10,199,793$
EXPENDITURES:
Payroll 127,479$ 389,530$ 389,530$ 468,189$
Supplies 8,007 10,600 10,600 13,100
Maintenance - - - -
Services 902,186 1,070,145 1,070,145 2,247,378
Debt Service 329,137 327,463 327,463 193,865
Capital Outlay - - - -
Capital Improvement - - - -
TOTAL OPERATIONAL EXPENDITURES 1,366,809$ 1,797,738$ 1,797,738$ 2,922,532$
Transfers to other funds - - - -
TOTAL EXPENDITURES 1,366,809$ 1,797,738$ 1,797,738$ 2,922,532$
ENDING FUND BALANCES 1,791,879$ 1,450,600$ 7,734,793$ 7,277,261$
Fund Balance Percentage 131.1%80.7% 430.3% 249.0%
CITY OF ANNA
COMMUNITY DEVELOPMENT CORPORATION
ANNUAL BUDGET FOR FISCAL YEAR 2023
115
ECONOMIC DEVELOPMENT CORPORATION
Actual Budget Estimated Budget
2020-21 2021-22 2021-22 2022-23
BEGINNING BALANCES 460,382$ 351,708$ 408,227$ 5,923,224$
REVENUES:
Property Taxes -$ -$ -$ -$
Sales Tax - - - -
Charges for Services 11,276 10,000 10,000 10,000
Permits, Licenses and Fees - - - -
Franchise and Local Taxes - - - -
Investment Income 2,457 2,000 2,000 2,000
Other Revenues - 1,500 5,617,152 -
Intergovernmental - - - -
Fines - - - -
TOTAL OPERATIONAL REVENUE 13,733$ 13,500$ 5,629,152$ 12,000$
Transfers from other funds - - - -
TOTAL REVENUES 13,733$ 13,500$ 5,629,152$ 12,000$
TOTAL AVAILABLE RESOURCES 474,115$ 365,208$ 6,037,379$ 5,935,224$
EXPENDITURES:
Payroll -$ -$ -$ -$
Supplies - - - -
Maintenance 1,244 3,000 3,000 3,000
Services 64,644 111,155 111,155 783,350
Debt Service - - - -
Capital Outlay - - - -
Capital Improvement - - - -
TOTAL OPERATIONAL EXPENDITURES 65,888$ 114,155$ 114,155$ 786,350$
Transfers to other funds - - - -
TOTAL EXPENDITURES 65,888$ 114,155$ 114,155$ 786,350$
ENDING FUND BALANCES 408,227$ 251,053$ 5,923,224$ 5,148,874$
Fund Balance Percentage 619.6% 219.9% 5188.8% 654.8%
CITY OF ANNA
ANNUAL BUDGET FOR FISCAL YEAR 2023
116
DEPARTMENT
SUMMARIES
117
118
GENERAL FUND
Actual Budget Estimated Budget %
2020-21 2021-22 2021-22 2022-23 Change
Payroll -$ -$ -$ -$ 0.0%
Supplies 21,232 6,900 6,900 6,900 0.0%
Maintenance 13,243 500 500 500 0.0%
Services 529,875 413,859 413,859 484,609 17.1%
Debt Service - - - - 0.0%
Capital Outlay - - - - 0.0%
Contingency - - - - 0.0%
TOTAL 564,350$ 421,259$ 421,259$ 492,009$ 16.8%
Administration Expenditure Summary
CITY OF ANNA
The Administrative Department provides general administrative support to all the functions, programs, activities, and
projects in the General Fund. These activities have costs not readily assignable to any specific department.
Administration
ANNUAL BUDGET FOR FISCAL YEAR 2023
119
120
GENERAL FUND
Actual Budget Estimated Budget %
2020-21 2021-22 2021-22 2022-23 Change
Payroll -$ -$ -$ -$ 0.0%
Supplies 5,193 5,000 5,000 7,500 50.0%
Maintenance - - - - 0.0%
Services 11,723 26,278 26,278 26,278 0.0%
Capital Outlay - - 0.0%
TOTAL 16,916$ 31,278$ 31,278$ 33,778$ 8.0%
City Council Expenditure Summary
CITY OF ANNA
The City Council is the legislative body of the City functioning under a Home Rule Charter. This department is
designed to provide funding related to administration of legislative matters including professional development of
Council members.
City Council
ANNUAL BUDGET FOR FISCAL YEAR 2023
121
GENERAL FUND
♦ Plan for future City services to accommodate growth.
♦ Delivering City services in a cost-effective and efficient manner.
♦ Continue developing and using strategic planning process with Vision, Goals, and Annual Work Program.
Strategic Goal 4: High Performing Professional City
Objective 4.Define performance expectations / standards and have managers and employees accountable for their
behaviors and actions.
Objective 5. Develop a professional city organization culture guided by City Core Values.
Objective 6. Maintain and update strategic planning process.
Objective 7. Have effective ways of communicating with the community.
CITY OF ANNA
City Manager
The City Manager oversees the implementation of City Council policies and directives, manages the day-to-day
operations of the City, administers the annual operating budget, and promotes the overall interests of the
community.
FY2022 Accomplishments
♦ Increased the presence of the City of Anna through social and traditional media outlets.
FY2023 Objectives
♦ Established quarterly strategic plan reporting.
♦ Adoption and implementation of the City of Anna Strategic Plan.
♦ Instituted Citywide reorganization plan and have acquired new, key staff.
Objective 3. Have open and transparent city government that is trusted by the neighbors.
ANNUAL BUDGET FOR FISCAL YEAR 2023
122
GENERAL FUND
CITY OF ANNA
City Manager
Actual Budget Estimated Budget %
2020-21 2021-22 2021-22 2022-23 Change
Payroll 897,510$ 832,884$ 832,884$ 920,954$ 10.6%
Supplies 1,968 - - 3,000 0.0%
Maintenance - - - - 0.0%
Services 75,471 134,046 134,046 333,313 148.7%
Capital Outlay - - - - 0.0%
TOTAL 974,949$ 966,930$ 966,930$ 1,257,267$ 30.0%
Actual Budget Estimated Budget
2020-21 2021-22 2021-22 2022-23
City Manager 1.0 1.0 1.0 1.0
Assistant City Manager 1.0 1.0 1.0 1.0
Director of Human Resources 1.0 - - -
Human Resources Coordinator 1.0 - - -
Budget Manager 1.0 1.0 1.0 1.0
Communications Manager 1.0 1.0 1.0 1.0
Management Analyst 1.0 1.0 1.0 1.0
TOTAL 7.0 5.0 5.0 5.0
City Manager FTE Schedule
Description
City Manager Expenditure Summary
ANNUAL BUDGET FOR FISCAL YEAR 2023
123
GENERAL FUND
2021 Actual 2022 Estimate 2023 Target
Percent of appointees completing training required by the
Open Meetings Act 100% 100% 100%
Percent of open records requests responded to within 10
business days 90% 95% 100%
Number of newly appointed and reappointed Council/Board
Members 10 10 15
Number of open records requests received 688 700 800
City Secretary
♦Public documents made searchable 24/7 on City website with any device. Allows neighbors, council and staff to
look up records and reduces Public Information Requests.
♦In preparation of moving to the new City Hall, back-scanned all files in City Hall File Room file cabinets; imported
scanned documents into the Laserfiche repository; and prepared disposition/destruction (as appropriate).
Documents/files not assigned to the City Secretary / City Council / Administration were inventoried and sent to the
appropriate departments for maintenance of retention schedule.
The City Secretary’s Office is responsible for promoting open and responsive government through proper recording
and preservation of the City's legislative history and official documents; providing responsive customer service to
our diverse customer base; and conducting fair and impartial city elections.
CITY OF ANNA
FY2022 Accomplishments
♦ Implemented Boards and Commissions software for efficient tracking of applications and terms of office.
FY2023 Objectives
♦ Public Information Act and GovQA software training for all City staff.
♦ Records Management Training for all staff.
♦ CivicClerk Board View module, with digital voting, training for Council and Boards.
Strategic Goal 4: High Performing Professional City
Objective 3. Have open and transparent city government that is trusted by the neighbors.
ANNUAL BUDGET FOR FISCAL YEAR 2023
124
GENERAL FUND
City Secretary
CITY OF ANNA
Actual Budget Estimated Budget %
2020-21 2021-22 2021-22 2022-23 Change
Payroll 204,555$ 237,122$ 237,122$ 299,340$ 26.2%
Supplies - 3,500 3,500 3,500 0.0%
Maintenance - - - - 0.0%
Services 71,192 62,330 62,330 59,669 -4.3%
Capital Outlay - - - - 0.0%
TOTAL 275,747$ 302,952$ 302,952$ 362,509$ 19.7%
Actual Budget Estimated Budget
2020-21 2021-22 2021-22 2022-23
1.0 1.0 1.0 1.0
Deputy City Secretary 1.0 1.0 1.0 1.0
0.5 0.5 0.5 1.0
TOTAL 2.5 2.5 2.5 3.0
City Secretary
Admin. Assistant / Records Clerk
City Secretary FTE Schedule
City Secretary Expenditure Summary
ANNUAL BUDGET FOR FISCAL YEAR 2023
125
GENERAL FUND
2021 Actual 2022 Estimate 2023 Target
To be calculated based on the number of full-time regular sworn police and fire staff who left the government divided
by the average number of full-time regular sworn police and fire staff on the payroll.
To be calculated based on the number of full-time regular employees who left the government divided by the average
number of full-time, regular employees on the payroll.
Turnover rate: Public safety full-time employees 11.81% 11.00% 10.00%
Strategic Goal 4: High Performing Professional City
Turnover rate: All full-time employees 20.33%16.05%15.00%
Objective 2. Hire, develop and retain a professional city workforce.
Objective 4.Define performance expectations / standards and have managers and employees accountable for their
behaviors and actions.
Objective 5. Develop a professional city organization culture guided by City Core Values.
CITY OF ANNA
FY2022 Accomplishments
♦ Safety committee development and safety program development and implementation.
♦ Plan of action for FEMA Emergency Management Training.
♦ Utilizing financial software to automate processes and procedures.
Human Resources
♦ Policy formulation and management of the city personnel policies.
♦ Wellness program series with incentive for employees.
The Human Resources Department partners with city departments to ensure development of a high-performing
professional organization by providing guidance through our Anna’s core values and beliefs. The HR team strives to
provide exceptional customer service both internally and externally.
♦ Risk Management transition from the Finance Department.
♦ C.A.R.E.S. Employee Recognition.
♦ Expansion of the city wellness program.
FY2023 Objectives
♦ Training series continuation.
♦Development implementation of citywide training programs including EmpowerU and Anna Way Supervisory
Toolkit.
♦ Policy revisions for training and development, sick leave payout and buyback, certification pay review, and
workers compensation.
ANNUAL BUDGET FOR FISCAL YEAR 2023
126
GENERAL FUND
CITY OF ANNA
Human Resources
Actual Budget Estimated Budget %
2020-21 2021-22 2021-22 2022-23 Change
Payroll 5,686$ 358,650$ 358,650$ 405,032$ 12.9%
Supplies - 4,100 4,100 1,750 -57.3%
Maintenance - - - - 0.0%
Services - 68,140 68,140 177,740 160.8%
Capital Outlay - - - - 0.0%
TOTAL 5,686$ 430,890$ 430,890$ 584,522$ 35.7%
Actual Budget Estimated Budget
2020-21 2021-22 2021-22 2022-23
- 1.0 1.0 1.0
- 1.0 1.0 1.0
- 1.0 1.0 1.0
TOTAL - 3.0 3.0 3.0
Human Resources Manager
Director of Human Resources
Human Resources Coordinator
Human Resources Expenditure Summary
Human Resources FTE Schedule
Description
ANNUAL BUDGET FOR FISCAL YEAR 2023
127
GENERAL FUND
2021 Actual 2022 Estimate 2023 Target
To be calculated as the number of IT help desk requests resolved in 0-4 hours, divided by the total number of IT help
desk requests received. A resolved request would be one viewed as resolved by the customer.
Includes all initial and follow- up help desk requests. For instance, if a single service problem results in ten people
contacting the help desk, this should be reported as ten requests. Likewise, if an individual is not able to get a
problem resolved after an initial contact, and then calls back about the same issue the next day, both of these
contacts should be counted in the total number of calls; requests received via phone, e-mail or other method.
Excludes requests for longer-term project implementation, such as installing new equipment or systems in a
department.
Percentage of help desk requests resolved within 4 work hours 35%64%75%
Strategic Goal 4: High Performing Professional City
Help desk (IT): Number of requests received 479 1,131 1,400
Objective 4.Define performance expectations / standards and have managers and employees accountable for their
behaviors and actions.
♦ Various Information Technology certifications.
♦ Improved cyber security for the City of Anna.
♦ Renegotiated current GCEC internet service contract from 10 years to 3 years at significant cost savings.
♦ Improved response time on submitted helpdesk tickets.
♦ Creation of the IT request website for Department Heads and Managers.
♦ Streamlined Windows server and computer updates.
FY2022 Accomplishments
♦ Implementation of network infrastructure at the new City Hall and Central Fire Station.
♦ Implementation of new GCEC internet services and dark fiber to city buildings.
Information Technology
♦ Increase knowledge of Juniper routers and switches.
CITY OF ANNA
FY2023 Objectives
♦ Implemented department Asset Management System.
Provide excellent customer service; Secure all City network infrastructure and data; Keep informed of the latest
security and IT products and technology.
ANNUAL BUDGET FOR FISCAL YEAR 2023
128
GENERAL FUND
Information Technology
CITY OF ANNA
Actual Budget Estimated Budget %
2020-21 2021-22 2021-22 2022-23 Change
Payroll 149,305$ 198,946$ 198,946$ 322,230$ 62.0%
Supplies 205,441 76,254 76,254 65,810 -13.7%
Maintenance 159 - - - 0.0%
Services 280,875 337,131 337,131 487,793 44.7%
Capital Outlay - - - - 0.0%
TOTAL 635,780$ 612,331$ 612,331$ 875,833$ 43.0%
Actual Budget Estimated Budget
2020-21 2021-22 2021-22 2022-23
1.0 1.0 1.0 1.0
Systems Administrator - - 1.0 1.0
1.0 1.0 - 1.0
TOTAL 2.0 2.0 2.0 3.0
IT Help Desk Support
Information Technology Expenditure Summary
Information Technology FTE Schedule
IT Manager
ANNUAL BUDGET FOR FISCAL YEAR 2023
129
GENERAL FUND
2021 Actual 2022 Estimate 2023 Target
This program recognizes local governments for going above and beyond in their transparency efforts. This program
recognizes entities that open their books in traditional finances, procurement, economic development, public
pensions, and debt obligations.
A bond rating is a measure of an entity's ability to repay its debt, and in assigning a rating, ratings agencies consider
the performance of the local economy, strength of the City's financial and administrative management, and various
debt-ratio measurements.
Texas Comptroller of Public Accounts' Transparency Stars
awarded 355
GFOA established this Certificate of Achievement to encourage and assist state and local governments to go beyond
the minimum requirements of generally accepted accounting principles to prepare comprehensive annual financial
reports that evidence the spirit of transparency and full disclosure.
Moody's Bond Rating Aa2 Aa2 Aa2
Strategic Goal 4: High Performing Professional City
Number of consecutive years awarded the Certificate of
Achievement for Excellence in Financial Reporting 456
Objective 3. Have open and transparent city government that is trusted by the neighbors.
♦ Completed conversion to new core financial software.
♦ Completed the FY2021 Audit and Comprehensive Annual Financial Report.
♦Received the Texas State Comptroller’s Transparency Star for Traditional Finance, Public Pensions, Economic
Development, Procurement and Debt Management.
♦Receive the GFOA Certificate of Achievement for Excellence in Financial Reporting for the FY2021 Annual
Report.
Finance
CITY OF ANNA
FY2023 Objectives
FY2022 Accomplishments
♦ Update and maintain Transparency Stars with information from 2021 ACFR.
♦ Maintain and improve usage of Incode software for core financials.
Finance is the Accountability Department. We partner with all other City departments to ensure that taxpayer dollars
are being used effectively providing the most value possible for our neighbors. We are responsible for accounting,
investments, bank reconciliations, accounts payable, purchasing, payroll, grant management, PID and TIRZ
management and the annual audit.
Objective 1. Upgrade financial systems and planning processes.
ANNUAL BUDGET FOR FISCAL YEAR 2023
130
GENERAL FUND
Finance
CITY OF ANNA
Actual Budget Estimated Budget %
2020-21 2021-22 2021-22 2022-23 Change
Payroll 475,667$ 571,379$ 571,379$ 616,468$ 7.9%
Supplies 21,934 3,875 3,875 3,875 0.0%
Maintenance - - - - 0.0%
Services 35,500 68,580 68,580 45,392 -33.8%
Capital Outlay - - - 0.0%
TOTAL 533,101$ 643,834$ 643,834$ 665,735$ 3.4%
Actual Budget Estimated Budget
2020-21 2021-22 2021-22 2022-23
1.0 1.0 1.0 1.0
Assistant Director - - 1.0 1.0
Accounting Manager 1.0 1.0 - -
Senior Accountant 1.0 1.0 1.0 1.0
1.0 1.0 1.0 1.0
1.0 1.0 1.0 1.0
TOTAL 5.0 5.0 5.0 5.0
Director of Finance
Accountant
Accounting Technician
Finance Expenditure Summary
Finance FTE Schedule
ANNUAL BUDGET FOR FISCAL YEAR 2023
131
GENERAL FUND
2021 Actual 2022 Estimate 2023 Target
FY2023 Objectives
Strategic Goal 4: High Performing Professional City
67.5%75.0%
Warrants issued
♦ Continued to support the Anna Police Department by processing all fine-only offenses occurring in the City limits.
Municipal Court
The Municipal Court provides a fair, impartial and unbiased court system for persons charged with criminal
offenses. The Anna Municipal Court has jurisdiction over all fine-only offenses that have been committed within the
Anna city limits including Class C misdemeanors, traffic offenses and violations of City ordinances.
CITY OF ANNA
FY2022 Accomplishments
♦ Continue to stay up-to-date on legislation which would impact court operations.
♦ Continue to provide excellent customer service.
Objective 1. Upgrade financial systems and planning processes.
Number of Cases 962 1,900 2,100
Case Closed (%)67.5%
80 120 120
Warrants closed (%)75.0%75.0%60.0%
ANNUAL BUDGET FOR FISCAL YEAR 2023
132
GENERAL FUND
Municipal Court
CITY OF ANNA
Actual Budget Estimated Budget %
2020-21 2021-22 2021-22 2022-23 Change
Payroll 83,391$ 88,810$ 88,810$ 160,612$ 80.8%
Supplies 3,984 3,463 3,463 4,963 43.3%
Maintenance - - - - 0.0%
Services 50,342 47,382 47,382 93,382 97.1%
Capital Outlay - - - - 0.0%
TOTAL 137,717$ 139,655$ 139,655$ 258,957$ 85.4%
Actual Budget Estimated Budget
2020-21 2021-22 2021-22 2022-23
1.0 1.0 1.0 1.0
Municipal Court Clerk - - - 1.0
TOTAL 1.0 1.0 1.0 2.0
Municipal Court Expenditure Summary
Municipal Court FTE Schedule
Municipal Court Administrator
ANNUAL BUDGET FOR FISCAL YEAR 2023
133
GENERAL FUND
2021 Actual 2022 Estimate 2023 Target
2021 Actual 2022 Estimate 2023 Target
Development Services
Properties are multi-family structures (3 or more units) and properties categorized as office, industrial, institutional,
or other non-residential types. Average calendar days from application to issuance: includes in- house calendar
days from initial screening process to approval; excludes time when an applicant takes back their application to
consider further changes. This time should not be counted as “in-house” processing time.
Objective 1. Increase executive/larger homes on large lot developments with amenities.
Objective 3. Develop and use City infrastructure master plans to support growth.
Time for Review and Approval of Complex Commercial
Building Permits 30 Days 30 Days 30 Days
Time for Review and Approval of Single Family Building
Permits <3 Days <1.5 Days <1 Day
Objective 6. Have growth paying for growth.
♦ Modify/clarify Land Use Considerations for the PlaceType RANCHING & AGRICULTURE (RA) within the
Anna2050 Comprehensive Plan.
Properties are detached one (1) and two (2) family dwellings and townhouses not more than three stories above-grade
in height with a separate means of egress and their accessory structures. This definition is from the International
Residential Code. Average calendar days from application to issuance: includes in- house calendar days from initial
screening process to approval; excludes time when an applicant takes back their application to consider further
changes. This time should not be counted as “in-house” processing time.
CITY OF ANNA
♦ Hired professional staff.
FY2023 Objectives
♦ Adopt new Planning & Development Regulations to include new zoning for Downtown Anna.
Development Services consists of two divisions - Planning and Building - that work as a cohesive “Department” to
promote sustainable development consistent with the City’s Strategic Plan through fair, consistent and ethical
enforcement of the City’s land development regulations. Each division of Development Services ensures that new
development occurring within the City and its extra-territorial jurisdiction is consistent and in compliance with the
City’s comprehensive plan, zoning ordinance, subdivision ordinance, building codes, and other development
regulations.
♦Work with City Council to create standardized Development Standards that will apply to all residential subdivision
that request Planned Development zoning.
FY2022 Accomplishments
♦ Contracted for assistance in rewriting Planning & Development Regulations (on-going project).
♦Ordinance amendment to improve staff efficiency, modernize language, and provide general clean-up of
regulations.
Strategic Goal 2: Sustainable Anna Community Through Planned, Managed Growth
Objective 4. Manage residential growth.
Objective 5. Have a diverse range of housing choices available in Anna.
1,268
♦ Completed market basket anaylsis and updated Building Permit fee.
♦ Consider amendments to plat/plan review and approval process.
Single Family Residential Building Permits 1,065 1,100
ANNUAL BUDGET FOR FISCAL YEAR 2023
134
GENERAL FUND
Development Services
CITY OF ANNA
Actual Budget Estimated Budget %
2020-21 2021-22 2021-22 2022-23 Change
Payroll 674,522$ 1,007,156$ 1,007,156$ 1,085,714$ 7.8%
Supplies 11,978 13,150 13,150 16,100 22.4%
Maintenance 2,204 800 800 - -100.0%
Services 432,931 177,960 177,960 98,585 -44.6%
Capital Outlay - - - - 0.0%
TOTAL 1,121,635$ 1,199,066$ 1,199,066$ 1,200,399$ 0.1%
Actual Budget Estimated Budget
2020-21 2021-22 2021-22 2022-23
Director of Development Services 1.0 1.0 1.0 1.0
Planning Manager 1.0 1.0 1.0 1.0
Administrative Assistant 1.0 1.0 1.0 1.0
Planner II 1.0 1.0 1.0 1.0
Plans Examiner 1.0 1.0 1.0 1.0
GIS Manager 1.0 1.0 1.0 -
Senior Building Inspector - - - 1.0
Building Inspector 2.0 3.0 3.0 2.0
Building Official 1.0 1.0 1.0 1.0
Development Services Technician 1.0 1.0 1.0 1.0
Planning Technician - - - 1.0
TOTAL 10.0 11.0 11.0 11.0
Development Services Expenditure Summary
Development Services FTE Schedule
ANNUAL BUDGET FOR FISCAL YEAR 2023
135
GENERAL FUND
2021 Actual 2022 Estimate 2023 Target
NFPA is the National Fire Protection Association. All fire calls dispatched within the official service area, regardless
of whether the jurisdiction or a neighboring agency was the first to have a unit arrive on the scene.
NFPA is the National Fire Protection Association. Response to an incident is regardless of the number of units or
personnel required. Times include alarm answering time (15 sec), alarm processing time (64 sec), turnout time (60
sec. EMS / 80 sec. Fire), and travel time (240 sec).
Average time for Advanced Life Support (ALS) Equipment
Arrival 05:48 minutes 06:32 minutes 06:32 minutes
Percentage Meeting NFPA 1710 Target of 8:00 minutes 78% 90% 90%
06:52 minutes
Percentage Meeting NFPA 1710 Target of 7:00 minutes 81%90%90%
♦ Took delivery of Medic-2 to establish depth in our ambulance capabilities.
FY2022 Accomplishments
♦ Completed and occupied Central Fire Station.
♦ Promoted three Captains.
♦ Developed design concepts to begin construction of Fire Station 2.
♦ Hired a Division Chief of EMS and Training.
FY2023 Objectives
CITY OF ANNA
♦ Added 6 fulltime personnel to begin preparation for EMS transport services.
♦ Staff, train, master, and implement skilled Truck Company operations.
♦ Refine and improve our EMS operational efficiencies.
♦ Complete construction of Anna Fire Station #2.
♦ Fire-based, ALS EMS transport ambulance service began June 27th!
♦ Completed D/O Pumper Certification for all employees.
♦Improve, grow and enhance our Fire Prevention and Education department to streamline and expedite code
enforcement and engineering processes as well as expand our life-safety educational programs.
♦Build better training processes through collaboration with neighbors and mentor organizations, aggressive grant
funding efforts, and creative partnerships.
Strategic Goal 3: Great Place to Live
Objective 5. Maintain a safe community - people feeling safe and secure.
Average time for First Arriving Engine Company 05:57 minutes 06:52 minutes
♦ Expand Emergency Management Division.
♦ Develop long-range master plan and annual report.
Objective 6. Have strong partnerships among the City, the schools, and community organizations.
Fire
Anna Fire Rescue is an "All-Hazards" organization that strives to provide the highest possible levels of service to
Anna’s neighbors, businesses, and visitors. The Fire Department provides fire suppression, emergency medical
response, fire prevention (plan review/inspections/investigations), fire safety education, and emergency
management services to the community of Anna.
ANNUAL BUDGET FOR FISCAL YEAR 2023
136
GENERAL FUND
CITY OF ANNA
Fire
Actual Budget Estimated Budget %
2020-21 2021-22 2021-22 2022-23 Change
Payroll 1,916,374$ 3,047,477$ 3,047,477$ 3,829,673$ 25.7%
Supplies 122,876 154,499 154,499 345,875 123.9%
Maintenance 66,869 39,000 39,000 93,700 140.3%
Services 191,600 190,310 190,310 347,381 82.5%
Capital Outlay 376,070 - - - 0.0%
TOTAL 2,673,789$ 3,431,286$ 3,431,286$ 4,616,629$ 34.5%
Actual Budget Estimated Budget
2020-21 2021-22 2021-22 2022-23
1.0 1.0 1.0 1.0
1.0 1.0 1.0 1.0
- 1.0 1.0 1.0
3.0 3.0 3.0 3.0
1.0 1.0 1.0 1.0
3.0 3.0 3.0 3.0
Fire Inspector Investigator - - - 1.0
3.0 3.0 3.0 3.0
6.0 12.0 12.0 16.5
1.0 1.0 1.0 1.0
TOTAL 19.0 26.0 26.0 31.5
Battalion Chief
Division Chief
Assistant Fire Chief
Fire Chief
Fire Driver / Engineer
Fire Fighter
Fire Services Coordinator
Fire Prevention Captain
Fire Shift Captain
Fire Expenditure Summary
Fire FTE Schedule
ANNUAL BUDGET FOR FISCAL YEAR 2023
137
GENERAL FUND
2021 Actual 2022 Estimate 2023 Target
Strategic Goal 3: Great Place to Live
021
Number of vehicle accidents in the jurisdiction service territory involving a driver, passenger or pedestrian fatality.
This figure represents the total, whether or not the incident involved alcohol.
Objective 5. Maintain a safe community - people feeling safe and secure.
Police calls: Calls for service resulting in a unit being
dispatched 11,448 13,524 14,000
Exclude officer-initiated responses.
Top Priority calls: Average time, dispatch to arrival on scene 3:40 3:20 <4:00
Number of Part I Crimes 260 279 299
To be calculated as the number of assigned cases cleared divided by the number of assigned cases.
Part I Property Crimes include: Burglary, larceny theft, motor vehicle theft and arson. This total is of the number of
crimes reported. The actual number committed may be lower if some reports are later determined to be unfounded.
Percentage of assigned cases cleared 45.6% 47.2% 40.0%
Traditionally, top priority calls require an immediate police response. Many jurisdictions refer to top priority calls as
“Priority 1 “ or “Code 3 “ for an emergency police response. Possible examples of top priority calls might include, but
are not limited to: emergency response and/or lights and sirens; immediate threat to life; violent criminal act in
progress; suspect pursuing citizen; imminent critical danger.
Number of traffic accidents involving fatalities
♦ Implemented Naloxone program, possibly resulting in one save to date.
♦ Brought back Coffee with Cops program and hosted five events.
The Anna Police Department ensures the safety and security of all members of the Anna community; helps make
Anna a great place to live, work, and play; and is a strong partner with neighboring agencies and other city
departments.
Objective 6. Have strong partnerships among the City, the schools, and community organizations.
CITY OF ANNA
FY2022 Accomplishments
♦ Filled vacant CID Detective position and provided him with specialized training in Narcotics investigations.
♦ Navigated the COVID pandemic with minimal disruption to operations.
♦ Become fully CJIS compliant; joint project with IT.
♦ Create framework for Texas Police Chiefs Association (TPCA) accreditation.
♦ Target community engagement opportunities and expand social media interactions.
♦ Continued focus on employee recruitment, retention, and morale.
FY2023 Objectives
♦ Brought five Flock License Plate Reader (LPR) cameras online with numerous successes.
Police
♦Worked with the Collin County Chidren's Advocacy Center (CAC), City Admininistration, and City Council to create
a needed Task Force Officer/Detective position.
♦ Continue advanced leadership training for supervisors and expand specialized training for officers.
ANNUAL BUDGET FOR FISCAL YEAR 2023
138
GENERAL FUND
CITY OF ANNA
Police
Actual Budget Estimated Budget %
2020-21 2021-22 2021-22 2022-23 Change
Payroll 2,549,124$ 3,634,596$ 3,634,596$ 4,501,384$ 23.8%
Supplies 288,519 118,100 118,100 176,800 49.7%
Maintenance 49,773 8,000 8,000 10,300 28.8%
Services 455,817 302,895 302,895 371,100 22.5%
Capital Outlay - 22,500 22,500 - 0.0%
TOTAL 3,343,233$ 4,086,091$ 4,086,091$ 5,059,584$ 23.8%
Actual Budget Estimated Budget
2020-21 2021-22 2021-22 2022-23
1.0 1.0 1.0 1.0
Assistant Police Chief 1.0 1.0 1.0 1.0
1.0 1.0 1.0 1.0
Property and Evidence Tech - - - 1.0
1.0 1.0 1.0 2.0
4.0 4.0 4.0 4.0
1.0 1.0 1.0 1.0
4.0 4.0 4.0 4.0
17.0 17.0 16.0 18.0
Detective 2.0 3.0 4.0 4.0
TOTAL 32.0 33.0 33.0 37.0
Police Officer
Sergeant Detective
Corporal
Police Expenditure Summary
Police FTE Schedule
Police Chief
Records Administrator
Lieutenant
Sergeant
ANNUAL BUDGET FOR FISCAL YEAR 2023
139
GENERAL FUND
Objective 2. Expand community festivals and events with a feeling of community pride.
Objective 4. Develop a major community / recreation center.
Objective 6. Have strong partnerships among the City, the schools, and community organizations.
♦ Continue designing and coordinating construction of items approved in the 2021 Bond Election.
Objective 3. Develop and use City infrastructure master plans to support growth.
Strategic Goal 2: Sustainable Anna Community Through Planned, Managed Growth
Strategic Goal 3: Great Place to Live
Objective 1. Have attractive gateways and entrances that are distinct for Anna.
FY2023 Objectives
♦ Continue strategy for Park Master Plan recommendations.
♦ Tree City USA designation completed.
CITY OF ANNA
♦ Volunteer program developed, implemented, and completed.
FY2022 Accomplishments
♦ Expanded rental registration program.
♦ Increased code compliance caseload.
Neighborhood Services
♦Parks Master Plan recommendations initiated and an update of the Park Community Improvement
Plan completed .
♦Library Task Force created and successfully completed the first step for design by developing a project charter
with community input.
♦Health and Environmental Services brought in-house with the City's first mosquito monitoring and abatement
program successfully completed, and all food establishments have been permitted and inspected.
The Neighborhood Services Department is where community happens! Our priority is our neighbors. The General
Fund divisions of Neighborhood Services include Neighborhood Life and Code Compliance. The Neighborhood Life
team is committed to strengthening neighborhoods through community engagement, environmental education,
neighborhood leadership development, department communications, and volunteer opportunities. The Code
Compliance team is committed to helping our neighbors avoid citations and making our community a safe and
attractive place to live, work, and play.
Objective 2. Develop a vibrant community activity center Anna - a community destination.
ANNUAL BUDGET FOR FISCAL YEAR 2023
140
GENERAL FUND
CITY OF ANNA
Neighborhood Services
Actual Budget Estimated Budget %
2020-21 2021-22 2021-22 2022-23 Change
Payroll 476,272$ 609,520$ 609,520$ 711,836$ 16.8%
Supplies 19,069 11,000 11,000 11,000 0.0%
Maintenance 536 - - - 0.0%
Services 30,884 65,060 65,060 65,060 0.0%
Capital Outlay - - - - 0.0%
TOTAL 526,761$ 685,580$ 685,580$ 787,896$ 14.9%
Actual Budget Estimated Budget
2020-21 2021-22 2021-22 2022-23
Director of Neighborhood Services 1.0 1.0 1.0 1.0
Parks Planning Manager 1.0 - - -
Neighborhood Services Coordinator 1.0 1.0 1.0 1.0
Administrative Assistant 1.0 1.0 1.0 1.0
Code Compliance Manager 1.0 1.0 1.0 1.0
Code Compliance Officer 2.0 2.0 2.0 3.0
TOTAL 7.0 6.0 6.0 7.0
Neighborhood Services Expenditure Summary
Neighborhood Services FTE Schedule
ANNUAL BUDGET FOR FISCAL YEAR 2023
141
142
GENERAL FUND
Actual Budget Estimated Budget %
2020-21 2021-22 2021-22 2022-23 Change
Services 77,327 77,327 77,327 77,327 0.0%
TOTAL 77,327$ 77,327$ 77,327$ 77,327$ 0.0%
Animal Control Expenditure Summary
CITY OF ANNA
Animal control and animal shelter services are currently provided through a contract with Collin County. Services
include responding to citizen complaints regarding animal control issues. The contract allows animals captured
within the City of Anna to be housed at the Collin County animal shelter.
Animal Control
ANNUAL BUDGET FOR FISCAL YEAR 2023
143
GENERAL FUND
2021 Actual 2022 Estimate 2023 Target
♦ Park Facilities in accordance with NRPA Performance Standards.
♦ Construct Bryant Park.
Strategic Goal 3: Great Place to Live
Objective 1. Have attractive gateways and entrances that are distinct for Anna.
1 park per 2,118
residents
1 park per 2,118
residents
Number of Acres per 1,000 Neighbors 10.7 10.7 10.7
Miles of Trails
♦ Construct Natural Springs parking lot.
CITY OF ANNA
FY2022 Accomplishments
FY2023 Objectives
♦New playground constructed at the newly named Henry Clay ‘Yank’ Washington Park with additional amenities
being added including a half basketball court, additional sod, and additional trees.
♦Disc Golf course enhanced with a new layout, additional tee boxes added for 36 holes, new signage, and course
map.
♦Johnson Park Enhancement Project playground received the DFW Directors Association award for
Inclusive Playground of the Year.
The Parks Department is committed to providing a beautiful, safe, and enjoyable experience for our neighbors with
all abilities and all stages of their lives. The team oversees the development and maintenance of the City’s parks
and recreation facilities and supports community organizations that provide sports and recreation opportunities for
the youth of our community.
♦ New teammates hired in park maintenance.
♦ Site plan developed for Bryant Park with construction plans underway.
♦ Natural Springs parking lot design completed.
Number of Parks per Resident 1 park per 2,600
residents
Parks
Includes any land that is as developed as the jurisdiction intends it to be, has been improved, is maintained, and is
open to the public.
5.5 miles 5.5 miles 5.5 miles
Number of playgrounds per 7,750 Neighbors 1.5 1.1 1.1
ANNUAL BUDGET FOR FISCAL YEAR 2023
144
GENERAL FUND
CITY OF ANNA
Parks
Actual Budget Estimated Budget %
2020-21 2021-22 2021-22 2022-23 Change
Payroll 453,438$ 540,546$ 540,546$ 658,411$ 21.8%
Supplies 76,181 61,800 61,800 61,800 0.0%
Maintenance 49,595 37,000 37,000 37,000 0.0%
Services 72,719 57,900 57,900 50,900 -12.1%
Capital Outlay - - - - 0.0%
TOTAL 651,933$ 697,246$ 697,246$ 808,111$ 15.9%
Actual Budget Estimated Budget
2020-21 2021-22 2021-22 2022-23
1.0 1.0 1.0 1.0
1.0 1.0 1.0 1.0
6.0 6.0 6.0 7.0
0.4 - - -
TOTAL 8.4 8.0 8.0 9.0
Parks Crew Leader
Maintenance Worker
Seasonal Laborer
Parks Superintendent
Parks Expenditure Summary
Parks FTE Schedule
ANNUAL BUDGET FOR FISCAL YEAR 2023
145
GENERAL FUND
CITY OF ANNA
FY2023 Objectives
♦ Initiate facility maintenance program for the new City Hall and Central Fire Station.
♦ Expand in-house fleet maintenance services to include tires, brakes, and fluid changes.
♦ Negotiate favorable rate update for solid waste and janitorial service contracts.
Fleet and Facilities
Objective 1. Upgrade financial systems and planning processes.
Objective 4.Define performance expectations / standards and have managers and employees accountable for their
behaviors and actions.
The Fleet and Facilities division is responsible for maintaining all buildings and fleet vehicles for the City. In
addition, the Fleet & Facilities Superintendent manages key contracts, including the solid waste contract for trash &
recycling services in the City. The division was created in 2021 to address the growing need for professional
maintenance of our vehicles and buildings.
FY2022 Accomplishments
♦ Implemented formal fleet maintenance processes for preventative maintenance.
♦ Brought small repair work and preventative maintenance work in-house, saving time and money.
♦ Developed a formal building maintenance program for all existing buildings.
Strategic Goal 4: High Performing Professional City
ANNUAL BUDGET FOR FISCAL YEAR 2023
146
GENERAL FUND
CITY OF ANNA
Fleet and Facilities
Actual Budget Estimated Budget %
2020-21 2021-22 2021-22 2022-23 Change
Payroll -$ 145,232$ 145,232$ 315,279$ 117.1%
Supplies - 125,800 125,800 278,675 121.5%
Maintenance - 58,500 58,500 272,900 366.5%
Services - 261,476 261,476 277,676 6.2%
Capital Outlay - - - - 0.0%
TOTAL -$ 591,008$ 591,008$ 1,144,530$ 93.7%
Actual Budget Estimated Budget
2020-21 2021-22 2021-22 2022-23
- 1.0 1.0 1.0
Fleet Maintenance Technician - - - 1.0
- 1.0 1.0 1.0
- - - 2.0
TOTAL - 2.0 2.0 5.0
Mechanic
Custodian
Fleet and Facilities Expenditure Summary
Fleet and Facilities FTE Schedule
Facilities Specialist
ANNUAL BUDGET FOR FISCAL YEAR 2023
147
GENERAL FUND
2021 Actual 2022 Estimate 2023 Target
FY2022 Accomplishments
♦ Resurfaced and repaved over 2.5 miles of City streets.
♦ Partnered with Collin County Public Works to re-surface Taylor Boulevard and Foster Crossing Road.
FY2023 Objectives
♦ Resurface or repave 3.5 miles of roadway.
♦Initiate comprehensive Traffic Counting and Street Sign Assessment programs to develop data-driven planning for
maintenance needs.
Strategic Goal 2: Sustainable Anna Community Through Planned, Managed Growth
PCI Score improvement year over year (0-100 with 100 being a
perfect score)70.0 74.0 75
Paved lane miles based on standard width of 12 feet. One lane mile measures 12 feet by 5,280 feet or 3.66 meters by
1.61 kilometers. PCI is Pavement Condition Index.
CITY OF ANNA
The Streets Department is responsible for providing Anna neighbors with safe and well-maintained transportation
and stormwater conveyance systems. Our comprehensive management program includes biennial citywide street
pavement assessments for planning and budgeting; annual contracted major rehabilitation projects; proactive
maintenance of streets, sidewalks, streetlights, and street signs by in-house staff; and timely and courteous
responses to neighbor requests for sidewalk repairs, streetlight repairs, and street sign replacement.
Streets
♦ Partnered with Parks Department to complete two erosion protection projects on City-owned parkland.
♦Completed a full re-assessment of pavement conditions/scoring for all City streets for use in planning and
budgeting future maintenance projects.
Objective 3. Develop and use City infrastructure master plans to support growth.
Paved lane miles for which the City is responsible 100 100 100
ANNUAL BUDGET FOR FISCAL YEAR 2023
148
GENERAL FUND
CITY OF ANNA
Streets
Actual Budget Estimated Budget %
2020-21 2021-22 2021-22 2022-23 Change
Payroll 420,047$ 647,799$ 647,799$ 752,316$ 16.1%
Supplies 51,712 33,550 33,550 39,675 18.3%
Maintenance 598,060 80,500 80,500 102,500 27.3%
Services 165,573 102,802 102,802 101,702 -1.1%
Capital Outlay 23,100 - - 54,000 0.0%
Capital Improve.13,185 - - - 0.0%
TOTAL 1,271,677$ 864,651$ 864,651$ 1,050,193$ 21.5%
Actual Budget Estimated Budget
2020-21 2021-22 2021-22 2022-23
1.0 1.0 1.0 1.0
1.0 1.0 2.0 2.0
1.0 1.0 1.0 1.0
Right-of-Way Inspector - - - 1.0
3.0 6.0 5.0 5.0
TOTAL 6.0 9.0 9.0 10.0
Streets Expenditure Summary
Streets FTE Schedule
Traffic Safety Technician
Maintenance Worker
Street Superintendent
Crew Leader
ANNUAL BUDGET FOR FISCAL YEAR 2023
149
UTILITY FUND
Public Works Administration and Engineering Department provides provides department management and
oversight, manages Community Investment Program (CIP) project delivery, and ensures the goals of the City
Council and City Manager are met. Engineering provides engineering and construction services including plan
review, floodplain management, traffic studies, and construction inspection. Also included the department is GIS,
which provides GIS services to all City departments, including mapping, address and street name management,
preparation of exhibits and professional documents for planning staff.
♦ Complete design for Ferguson Parkway extension.
♦ Complete design of regional lift station in Coyote Meadows.
FY2022 Accomplishments
♦ Complete construction of Hurricane Creek Trunk Sewer Line south of FM 455.
FY2023 Objectives
♦ Complete design and bid Hurricane Creek Regional Wastewater Treatment Plant.
♦Six CIP projects completed including the FM 455 Green Ribbon Project, Foster Crossing Road improvements,
and the Rosamond Water Line extension.
♦Sixteen projects reviewed and inspected by Engineering, including QT Quick Trip, Villages of Hurricane Creek
Phase 1, Anna Ranch Phase 1A, Anna Crossing Phase 1C, and Dollar Tree.
♦Fifty three projects reviewed by Engineering, including three phases of Anacapri, Clement Creek Middle School,
West Crossing Phase 12, and Chili's.
♦Six flood studies reviewed by Engineering, including West Crossing Phase 10, Parc Place at Anna, Shadowbend,
Waterview Apartments, and The Woods at Lindsey Place.
Strategic Goal 2: Sustainable Anna Community Through Planned, Managed Growth
CITY OF ANNA
♦ Design Hurricane Creek Trunk Sewer Line north of FM 455.
♦ Begin design for downtown utility rehabiliation and improvements.
Public Works Administration
Objective 3. Develop and use City infrastructure master plans to support growth.
ANNUAL BUDGET FOR FISCAL YEAR 2023
150
UTILITY FUND
CITY OF ANNA
Public Works Administration
Actual Budget Estimated Budget %
2020-21 2021-22 2021-22 2022-23 Change
Payroll 724,648$ 894,184$ 894,184$ 1,377,951$ 54.1%
Supplies 35,448 29,325 29,325 41,588 41.8%
Maintenance 19,529 16,050 16,050 16,050 0.0%
Services 267,888 279,479 279,479 364,160 30.3%
Capital Outlay - - - - 0.0%
Contingency - - - - 0.0%
TOTAL 1,047,513$ 1,219,038$ 1,219,038$ 1,799,749$ 47.6%
Actual Budget Estimated Budget
2020-21 2021-22 2021-22 2022-23
1.0 1.0 1.0 1.0
1.0 1.0 1.0 1.0
City Engineer 1.0 1.0 1.0 1.0
1.0 1.0 - -
CIP Manager - - 1.0 1.0
3.0 3.0 3.0 3.0
Construction Supervisor - - 1.0 1.0
1.0 1.0 1.0 1.0
Custodian - - 1.0 -
- - - 1.0
1.0 1.0 1.0 1.0
- - - 1.0
TOTAL 9.0 9.0 11.0 12.0
Receptionist
GIS Manager
Fleet and Facilities Superintendent
Public Works Coordinator
Public Works Administration Expenditure Summary
Public Works Administration FTE Schedule
Director of Public Works
Assistant Director of Public Works
Engineering Construction Super.
Construction Inspector
ANNUAL BUDGET FOR FISCAL YEAR 2023
151
UTILITY FUND
2021 Actual 2022 Estimate 2023 Target
FY2023 Objectives
♦ Implement projects designed to work towards obtaining TCEQ Superior Water System designation.
Strategic Goal 2: Sustainable Anna Community Through Planned, Managed Growth
♦Begin implementing improvements to our public water system security as identified in the recently completed Risk
and Resiliency Assessment.
Objective 3. Develop and use City infrastructure master plans to support growth.
35%18%12%
Indicates efficient production and supply of public drinking water.
♦Continue to work with CGMA and GTUA to plan for and obtain additional water capacity to serve our growing
region.
CITY OF ANNA
♦ High performing, professional staff.
♦ Provide maintenance and repair for all main breaks.
♦ Provide maintenance and repair for all leaks located on the City side of the system.
♦ Efficient production and supply of public drinking water.
♦ Restored Sherley Elevated Storage Tank to historic appearance.
♦ Worked with Anna ISD to partner on a logo for the Collin Pump Station Ground Storage Tank.
The Water Department is responsible for the operation and maintenance of the City’s water production and
distribution system that includes the operation of nine groundwater production wells and connections to treated
surface water purchased from the Greater Texoma Utility Authority through a contract with the North Texas
Municipal Water District.
♦Expanded Collin Pump Station to include additional high service pump and two additional water wells to meet
growing demand for water.
♦ Reduced our calculated water loss below 10% for the first time ever.
FY2022 Accomplishments
Water
Water loss by % of total production
ANNUAL BUDGET FOR FISCAL YEAR 2023
152
UTILITY FUND
CITY OF ANNA
Water
Actual Budget Estimated Budget %
2020-21 2021-22 2021-22 2022-23 Change
Payroll 689,110$ 816,869$ 816,869$ 767,158$ -6.1%
Supplies 98,582 79,000 79,000 82,475 4.4%
Maintenance 556,546 428,625 428,625 458,625 7.0%
Services Water 1,739,107 1,960,000 1,960,000 2,165,000 10.5%
Services Other 481,685 428,165 428,165 402,215 -6.1%
Debt Service 1,346,900 1,391,414 1,391,414 1,374,467 -1.2%
Capital Outlay - 265,000 265,000 - -100.0%
Transfer Out - 285,000 285,000 275,000 -3.5%
TOTAL 4,911,930$ 5,654,073$ 5,654,073$ 5,524,940$ -2.3%
Actual Budget Estimated Budget
2020-21 2021-22 2021-22 2022-23
1.0 1.0 1.0 1.0
1.0 1.0 1.0 1.0
1.0 3.0 2.0 3.0
Water Quality Technician - 1.0 - -
1.0 1.0 2.0 2.0
2.0 2.0 2.0 2.0
- - 1.0 1.0
2.0 2.0 - -
TOTAL 8.0 11.0 9.0 10.0
Utility Operations Supervisor
Water Expenditure Summary
Water FTE Schedule
Water Operator
Maintenance Worker
Utility Maintenance Field Supervisor
Utility Crew Leader
Meter Service Crew Leader
Meter Service Technician
ANNUAL BUDGET FOR FISCAL YEAR 2023
153
UTILITY FUND
2021 Actual 2022 Estimate 2023 Target
♦ High performing, professional staff.
♦ Provide maintenance and repair for all sewer main backups.
♦ Provide maintenance and repair for all sewer lateral backups located on the City side of the system.
♦ Renewed TCEQ permit for the John R. Geren Wastewater Treatment Plant.
♦ Submitted permit to TCEQ for Hurricane Creek Regional Wastewater Treatment Plant.
Strategic Goal 2: Sustainable Anna Community Through Planned, Managed Growth
875 0
Indicates reduced number of sewer overflows through maintenance and outreach.
CITY OF ANNA
Wastewater
♦Planned a temporary lift station for Hurricane Creek so we would not need to pump and haul while Wastewater
Treatment Plant constructed.
♦ Began installation of new fine screen and rehabilitation of belt press at John R. Geren Wastewater Treatment Plant.
FY2023 Objectives
♦Grow and prepare current staff with the skills and training needed to operate the future Hurricane Creek Regional
Wastewater Treatment Plant.
♦ Begin Construction on Hurricane Creek Regional Wastewater Treatment Plant.
The Wastewater Department is responsible for the operation and maintenance of the City’s wastewater collection and
treatment system that includes the operation of a 0.50 MGD wastewater treatment plant and connections to the North
Texas Municipal Water District Upper East Fork Regional Interceptor System.
Annual sewer overflow in gallons 500
Objective 3. Develop and use City infrastructure master plans to support growth.
FY2022 Accomplishments
♦ Reduce number of sewer overflows through maintenance and outreach.
ANNUAL BUDGET FOR FISCAL YEAR 2023
154
UTILITY FUND
CITY OF ANNA
Wastewater
Actual Budget Estimated Budget %
2020-21 2021-22 2021-22 2022-23 Change
Payroll 306,412$ 438,911$ 438,911$ 470,882$ 7.3%
Supplies 42,209 36,970 36,970 36,970 0.0%
Maintenance 90,210 168,000 168,000 168,000 0.0%
Services Wastewater 2,571,786 2,530,000 2,600,000 2,800,000 10.7%
Services Other 199,091 184,330 184,330 177,530 -3.7%
Debt Service 641,198 754,472 754,472 743,963 -1.4%
Capital Outlay - - - - 0.0%
Transfers Out - 600,000 600,000 375,000 -37.5%
TOTAL 3,850,906$ 4,712,683$ 4,782,683$ 4,772,345$ 1.3%
Actual Budget Estimated Budget
2020-21 2021-22 2021-22 2022-23
1.0 1.0 1.0 1.0
6.0 6.0 6.0 6.0
TOTAL 7.0 7.0 7.0 7.0
Wastewater Expenditure Summary
Maintenance Worker I
Senior Wastewater Plant Operator
Wastewater FTE Schedule
ANNUAL BUDGET FOR FISCAL YEAR 2023
155
156
UTILITY FUND
Actual Budget Estimated Budget %
2020-21 2021-22 2021-22 2022-23 Change
Services 1,301,308$ 1,100,000$ 1,760,000$ 1,760,000$ 60.0%
TOTAL 1,301,308$ 1,100,000$ 1,760,000$ 1,760,000$ 60.0%
CITY OF ANNA
Solid Waste Expenditure Summary
Solid Waste service is currently provided by contract with the City. The Solid Waste Department does not have
any personnel costs as it is a contracted service.
Solid Waste
ANNUAL BUDGET FOR FISCAL YEAR 2023
157
UTILITY FUND
2021 Actual 2022 Estimate 2023 Target
Strategic Goal 4: High Performing Professional City
Objective 1. Upgrade financial systems and planning processes.
Number of Late Utility Bills 0 0 0
% of Neighbors using Bank Drafts 7.8%8.5%8.7%
% of Neighbors using e-commerce 70.2%75.4%80.1%
CITY OF ANNA
FY2022 Accomplishments
♦ Continued to provide excellent customer service.
♦ Managed the continued growth of utility accounts with minimal staffing.
FY2023 Objectives
♦ Maintain and improve usage of Incode software.
♦ Continue to have staff cross train to better understand the courts processes.
Utility Billing
Average number of billing days 29 29 29
Utility Billing is responsible for the billing of water, sewer,and trash collection services provided to the citizens of
Anna and other customers of the City’s utility system. Utility billing is provided for more than 8,400 utility accounts
each month. More than $17.0 million is billed and collected annually.
♦ Completed conversion to new core financial software and utility billing software.
ANNUAL BUDGET FOR FISCAL YEAR 2023
158
UTILITY FUND
CITY OF ANNA
Utility Billing
Actual Budget Estimated Budget %
2020-21 2021-22 2021-22 2022-23 Change
Payroll 197,699$ 274,437$ 274,437$ 285,371$ 4.0%
Supplies 3,342 2,550 2,550 2,550 0.0%
Maintenance 61 - - - 0.0%
Services 269,259 283,324 283,324 280,524 -1.0%
Capital Outlay - - - - 0.0%
TOTAL 470,361$ 560,311$ 560,311$ 568,445$ 1.5%
Actual Budget Estimated Budget
2020-21 2021-22 2021-22 2022-23
1.0 1.0 1.0 1.0
- - 1.0 1.0
2.0 3.0 2.0 2.0
0.5 0.5 0.5 -
TOTAL 3.5 4.5 4.5 4.0
Senior Utility Billing Clerk
Utility Billing Clerk
Admin. Assistant / Records Clerk
Utility Billing Expenditure Summary
Utility Billing FTE Schedule
Customer Service Manager
ANNUAL BUDGET FOR FISCAL YEAR 2023
159
COMMUNITY DEVELOPMENT FUND
2021 Actual 2022 Estimate 2023 Target
2021 Actual 2022 Estimate 2023 Target
These indicators demonstrate the expansion of the commercial tax base
Objective 1.Maintain and enhance an effective economic development organization that markets Anna, finds
prospects, and closes the deal.
Objective 2. Expand the commercial tax base.
Objective 3. Provide more higher paying jobs for neighbors.
Objective 4. Secure campus for Collin Community College.
Objective 5. Have a hospital and expanded medical and healthcare services.
Net annual change in sales tax collections 27.0%32.3%25.0%
Net annual increase in commercial property value $33,261,398 $36,457,073 $30,000,000
These indicators demonstrate how the EDC / CDC maintain and enhance an effective economic development
organization that markets Anna, finds prospects, and closes the deal.
20 20 20
Number of website/social media hits/clicks/likes 14,396 website; 477
LinkedIn
32,792 website; 946
LinkedIn
35,000 website;
1,000 LinkedIn
Number of events attended/hosted per year 8 20 20
CITY OF ANNA
♦ Held 2nd annual Development Forum and Business Appreciation Luncheon.
FY2022 Accomplishments
♦ Closed on the Anna Business Park Property.
♦ Created a Tax Increment Reinvestment Zone (TIRZ) for Downtown.
♦ Created a Public Improvement District (PID) for the Crystal Park Development.
♦ Featured in the Dallas Business Journal’s America’s New Main Streets.
♦ New FY2022 ad campaign and community video.
FY2023 Objectives
♦ Continue implementation of the Anna CDC/EDC Marketing Strategy.
Number of meetings with prospective/targeted primary
employers, partners, and landowners
The Anna Community Development Corporation works to identify and fund projects that enhance the quality of life
in Anna and support the work of the Economic Development Corporation in the community.
Strategic Goal 1: Growing Anna Economy
Ratio of businesses open / Number of EDC meetings with
retailers, restaurants, developers, etc.
20 Businesses / 156
meetings
20 Businesses / 182
meetings
156 182 200
Number of new commercial permits/COs per year
20 Businesses / 200
meetings
♦Continue implementation of the Downtown Master Plan, including a gateway entrance and signage plan, and
attract additional retailers and restaurants.
Community Development Corporation
♦Created a Tax Increment Reinvestment Zone (TIRZ) and Public Improvement District (PID) for the AnaCapri
Development.
♦ Recruit additional tenants to the Anna Business Park.
ANNUAL BUDGET FOR FISCAL YEAR 2023
160
COMMUNITY DEVELOPMENT FUND
CITY OF ANNA
Community Development Corporation
Actual Budget Estimated Budget %
2020-21 2021-22 2021-22 2022-23 Change
Payroll 127,479$ 389,530$ 389,530$ 468,189$ 20.2%
Supplies 8,007 10,600 10,600 13,100 23.6%
Maintenance - - - - 0.0%
Services 902,186 1,070,145 1,070,145 2,247,378 110.0%
Debt Service 329,137 327,463 327,463 193,865 -40.8%
Capital Outlay - - - - 0.0%
TOTAL 1,366,809$ 1,797,738$ 1,797,738$ 2,922,532$ 62.6%
Actual Budget Estimated Budget
2020-21 2021-22 2021-22 2022-23
- 1.0 1.0 1.0
- 1.0 1.0 1.0
1.0 - - -
- 1.0 1.0 1.0
0.5 - - -
TOTAL 1.5 3.0 3.0 3.0
Economic Development Manager
Intern
Assistant Director of Economic Develop.
Economic Development Coordinator
Director of Economic Development
Community Development Corporation Expenditure Summary
Community Development Corporation FTE Schedule
ANNUAL BUDGET FOR FISCAL YEAR 2023
161
ECONOMIC DEVELOPMENT FUND
2021 Actual 2022 Estimate 2023 Target
2021 Actual 2022 Estimate 2023 Target
These indicators demonstrate the expansion of the commercial tax base
Objective 1.Maintain and enhance an effective economic development organization that markets Anna, finds
prospects, and closes the deal.
Objective 2. Expand the commercial tax base.
Objective 3. Provide more higher paying jobs for neighbors.
Objective 4. Secure campus for Collin Community College.
Objective 5. Have a hospital and expanded medical and healthcare services.
Net annual change in sales tax collections 27.0%32.3%25.0%
Net annual increase in commercial property value $33,261,398 $36,457,073 $30,000,000
These indicators demonstrate how the EDC / CDC maintain and enhance an effective economic development
organization that markets Anna, finds prospects, and closes the deal.
Number of meetings with prospective/targeted primary
employers, partners, and landowners 156 182 200
Number of new commercial permits/COs per year 20 20 20
Number of website/social media hits/clicks/likes 14,396 website; 477
LinkedIn
32,792 website; 946
LinkedIn
35,000 website;
1,000 LinkedIn
Number of events attended/hosted per year 8 20 20
♦ Created a Public Improvement District (PID) for the Crystal Park Development.
Ratio of businesses open / Number of EDC meetings with
retailers, restaurants, developers, etc.
20 Businesses / 156
meetings
20 Businesses / 182
meetings
20 Businesses / 200
meetings
♦ Recruit additional tenants to the Anna Business Park.
♦ Continue implementation of the Anna CDC/EDC Marketing Strategy.
♦Continue implementation of the Downtown Master Plan, including a gateway entrance and signage plan, and
attract additional retailers and restaurants.
Economic Development Corporation
CITY OF ANNA
FY2022 Accomplishments
♦ Closed on the Anna Business Park Property.
FY2023 Objectives
The Anna Economic Development Corporation works to identify and support opportunities that expand the city’s tax
base and promote job growth in Anna.
♦ Created a Tax Increment Reinvestment Zone (TIRZ) for Downtown.
♦ Featured in the Dallas Business Journal’s America’s New Main Streets.
♦ New FY2022 ad campaign and community video.
♦ Held 2nd annual Development Forum and Business Appreciation Luncheon.
Strategic Goal 1: Growing Anna Economy
♦Created a Tax Increment Reinvestment Zone (TIRZ) and Public Improvement District (PID) for the AnaCapri
Development.
ANNUAL BUDGET FOR FISCAL YEAR 2023
162
ECONOMIC DEVELOPMENT FUND
Economic Development Corporation
CITY OF ANNA
Actual Budget Estimated Budget %
2020-21 2021-22 2021-22 2022-23 Change
Payroll -$ -$ -$ -$ 0.0%
Supplies - - - - 0.0%
Maintenance 1,244 3,000 3,000 3,000 0.0%
Services 64,644 111,155 111,155 783,350 604.7%
Capital Outlay - - - - 0.0%
TOTAL 65,888$ 114,155$ 114,155$ 786,350$ 588.8%
Economic Development Corporation Expenditure Summary
ANNUAL BUDGET FOR FISCAL YEAR 2023
163
PARK DEVELOPMENT FUND
2021 Actual 2022 Estimate 2023 Target
FY2021 Accomplishments
♦Summer concerts hosted.
Strategic Goal 3: Great Place to Live
♦Continue to expand recreation programs for neighbors of all ages.
Recreation fee-based programs 15 91
CITY OF ANNA
♦Hosted highly successful Christmas celebration with a tree lighting featuring a brand new 30' LED programmable
tree, choreographed fireworks, a live reindeer, virtual programs and more than 800 free kits given to children.
♦5K hosted in conjunction with the fall Harvest Fest.
♦Community cleanup and Earth Day event hosted.
Recreation
♦Highly successful Easter celebrations with more than 1,000 free easter kits given to children along with virtual
programs, movie in the park, and an Easter egg hunt.
The Recreation team facilitates experiences for fun, health, and play that are inclusive and uplifting in every way
and plans, coordinates, and implements special community events.
Objective 2. Expand community festivals and events with a feeling of community pride.
Objective 4. Develop a major community / recreation center.
Objective 6. Have strong partnerships among the City, the schools, and community organizations.
FY2023 Objectives
♦Host first the AnnaFest at the new Municipal Complex.
♦Host community celebrations for each of the major holiday seasons.
Number of contacts per year 10,000 12,000 15,000
96
Summer Camps 1 1 1
ANNUAL BUDGET FOR FISCAL YEAR 2023
164
PARK DEVELOPMENT FUND
CITY OF ANNA
Recreation
Actual Budget Estimated Budget %
2020-21 2021-22 2021-22 2022-23 Change
Payroll 133,765$ 275,729$ 275,729$ 431,194$ 56.4%
Supplies 32,642 227,000 227,000 227,000 0.0%
Maintenance - - - - 0.0%
Services 132,145 20,000 20,000 31,600 58.0%
Capital Outlay - - - - 0.0%
TOTAL 298,552$ 522,729$ 522,729$ 689,794$ 32.0%
Actual Budget Estimated Budget
2020-21 2021-22 2021-22 2022-23
1.0 1.0 1.0 1.0
- 1.0 1.0 1.0
1.5 1.5 1.5 3.0
TOTAL 2.5 3.5 3.5 5.0
Recreation Coordinator
Recreation Expenditure Summary
Recreation FTE Schedule
Recreation Manager
Parks Planning Manager
ANNUAL BUDGET FOR FISCAL YEAR 2023
165
166
PARK DEVELOPMENT FUND
Actual Budget Estimated Budget %
2020-21 2021-22 2021-22 2022-23 Change
Payroll -$ -$ -$ -$ 0.0%
Supplies 15,224 - - - 0.0%
Maintenance 22,765 - - - 0.0%
Services 160,652 - - - 0.0%
Capital Outlay 171,808 50,000 50,000 150,000 200.0%
TOTAL 370,449$ 50,000$ 50,000$ 150,000$ 200.0%
CITY OF ANNA
Park Development is funded by park development fees as stipulated in either developer agreements or the
subdivision ordinance. These funds are used to fund the City’s parks master plan through development,
improvement, or maintenance of the City’s parks.
Park Development Expenditure Summary
Park Development
ANNUAL BUDGET FOR FISCAL YEAR 2023
167
168
FIVE YEAR
FORECASTS
169
170
CITY OF ANNA
LONG-TERM FINANCIAL PLANS
Long-term financial planning combines financial forecasting with strategizing. It is a highly collaborative process that considers
future scenarios and helps governments navigate challenges. Long-term financial planning works best as part of an overall
strategic plan. Financial forecasting is the process of projecting revenues and expenditures over a long-term period, using
assumptions about economic conditions, future spending scenarios, and other salient variables. Financial planning uses forecasts
to provide insight into future financial capacity so that strategies can be developed to achieve long-term sustainability in light of the
City's service objectives and financial challenges.
Plans have been developed for both of Anna’s major operating funds, the General Fund and the Utility Fund. Each plan presents
the fund over seven fiscal years: one previous year actuals, an estimation of the current FY2022 budget, the proposed “base year”
budget for FY2023, and four projected years. Many governments, including the City of Anna, have a comprehensive long-term
financial planning process because it stimulates discussion and engenders a long-range perspective for decision makers. It can be
used as a tool to prevent financial challenges; it stimulates long-term and strategic thinking; it can give consensus on long-term
financial direction; and it is useful for communications with internal and external stakeholders.
Finally, the plans help the City in absorbing the impact of economic booms and busts. By establishing funding ceilings, revenue
generated by an economic “boom” is added to fund balance so that funds are available to support city services when the inevitable
economic “bust” arrives. The FY2023 budget shows a healthy fund balance in both operating funds.
To ensure fiscal stability of City operations, Anna relies on a balanced budget to ensure responsible spending of public funds. A
balanced budget occurs when the total sum of revenues collected in a fiscal year is equal to its expenditures. This principle ensures
adequate resources and funding to cover ongoing city operational expenditures.
ANNUAL BUDGET FOR FISCAL YEAR 2023
171
172
CITY OF ANNA
GENERAL FUND FIVE-YEAR FORECAST
♦Sales taxes increased 21 percent from FY2021 actual to the FY2022 projected. Sales tax increases can be attributed mostly to
population growth. The FY2023 budget assumes a 15 percent growth in sales tax compared to the FY2022 projection. Because of
additionally business prospects projected to open in Anna, future years assume 20 percent per year from FY2024 to FY2027.
♦More than three-fourths of the General Fund’s expenditures are associated with employee compensation. The FY2023 budget for
payroll is more than $2.5 million more than the FY2022 budget due to the funding of the market-based compensation study. merit
pay increases and 18 additional full-time equivalents (FTEs). The long-term plan assumes that City Council will continue to award
3% merit increases in years 2024 through 2027.
♦All non-personnel operating expenditures for 2024 through 2027 are adjusted for a 1 percent inflationary increase. If possible,
when Anna experiences revenues that do not support programs, departments will accommodate for this inflationary increase in
supplies or contractual services through operational efficiencies or reductions to scope of services delivered to the public.
The plan reflects the following assumptions based on historic trends and knowledge of economic conditions present when the
budget was developed.
♦Property tax revenue is dependent on two variables: appraised value and the tax rate. Property values for 2022 (used for the
FY2023 levy) increased 37.5 percent; the last ten years have seen on average a 20% growth in appraised value each year. Values
have increased 466 percent between FY2014 and FY2023. Anna’s focus on expanding economic development efforts has
improved economic conditions throughout the community and has helped spur the majority of new construction and development.
The tax rate for FY2023 is 53.9750 cents per $100 assessed values, lower than the previous year. The tax rate and appraised
values will generate an additional $1.5 million in revenue for the General Fund in FY2023. The General Fund long-term plan
assumes property tax revenues will grow 20 percent yearly from 2024 to 2027. Much of this expected growth can be attributed to
new construction each year.
♦ All other revenues during the planning horizon are expected to grow at approximately 2 percent due to population growth.
The FY2022 General Fund budget has a projected ending fund balance of 50.6 percent; additionally, the long-term plan assumes
that fund balances will remain above 35 percent 2023 through 2027. Financial planning uses forecasts to provide insight into future
financial capacity to meet service objectives and financial challenges. The long-term planning nature of the model will allow for
steps to be taken to maintain fund balance goals.
‐
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
2020‐21 Actual 2021‐22 Estimate 2022‐23 Forecast 2023‐24 Forecast 2024‐25 Forecast 2025‐26 Forecast 2026‐27 Forecast
Unassigned Fund Balance Actual Unassigned Fund Balance 40%Revenue
Expense Unassigned Fund Balance 35%
ANNUAL BUDGET FOR FISCAL YEAR 2023
173
CITY OF ANNA
GENERAL FUND LONG-TERM FINANCIAL PLAN
Actual Estimated Budget
2020-21 2021-22 2022-23
BEGINNING BALANCE 6,233,419$ 6,360,075$ 7,532,411$
REVENUES:
Property Taxes 6,962,799$ 8,015,000$ 9,418,264$
Sales Tax 2,929,876 3,600,000 4,130,000
Charges for Services 105,697 130,000 273,000
Permits, Licenses and Fees 4,215,485 4,952,425 4,305,000
Franchise and local taxes 726,006 770,000 825,000
Investment income 35,020 50,000 50,000
Other revenues 70,146 16,300 16,300
Intergovernmental Revenue 140,426 48,395 -
Fines 124,993 200,000 300,000
TOTAL OPERATIONAL REVENUE 15,310,448$ 17,782,120$ 19,317,564$
EXPENDITURES:
Payroll 8,469,844$ 11,920,117$ 14,579,249$
Supplies 830,087 620,991 1,027,223
Maintenance 780,439 224,300 516,900
Services 2,604,015 2,521,876 3,097,907
Capital Outlay 399,170 22,500 54,000
Capital Improvement 13,185 - -
Transfers to other funds 2,087,052 1,300,000 468,000
TOTAL OPERATIONAL EXPENDITURES 15,183,792$ 16,609,784$ 19,743,279$
FUND BALANCE 6,360,075$ 7,532,411$ 7,106,697$
Ending balance as a % of expenditures 49%49%37%
ANNUAL BUDGET FOR FISCAL YEAR 2023
174
CITY OF ANNA
GENERAL FUND LONG-TERM FINANCIAL PLAN
Year 1 Year 2 Year 3 Year 4
Projected Projected Projected Projected
2023-24 2024-25 2025-26 2026-27
7,106,697$ 7,502,912$ 7,962,421$ 9,557,451$
10,590,092$ 11,160,468$ 11,702,851$ 12,059,145$
4,956,000 5,947,200 7,136,640 8,563,968
278,460 284,029 289,710 295,504
4,391,100 4,478,922 4,568,500 4,659,870
841,500 858,330 875,497 893,007
50,000 50,000 50,000 50,000
15,120 15,242 15,367 15,495
- - - -
306,000 312,120 318,362 324,730
21,428,272$ 23,106,312$ 24,956,928$ 26,861,719$
16,097,385$ 17,784,313$ 18,455,782$ 19,105,000$
1,027,223 1,037,495 1,047,870 1,058,349
516,900 522,069 527,290 532,563
2,990,548 2,902,927 2,930,956 2,959,266
- - - -
- - - -
400,000 400,000 400,000 400,000
21,032,056$ 22,646,804$ 23,361,898$ 24,055,178$
7,502,912$ 7,962,421$ 9,557,451$ 12,363,992$
36%36%42%52%
ANNUAL BUDGET FOR FISCAL YEAR 2023
175
176
CITY OF ANNA
UTILITY FUND FIVE-YEAR FORECAST
Anna’s Utility Fund is an enterprise fund where operations are accounted for and financed in a manner similar to private business
enterprises. The goal is that Anna’s water and wastewater utilities are operated so that the costs of providing the services to the
public are financed through user charges.
Operating revenues are determined by the water and sewer rates as well as the volume of water sold and sewer treated. These
revenues are highly influenced by weather patterns. Hot, dry summers result in high water sales which to a certain extent also
generate higher sewer revenues. Seasons of heavy precipitation, on the other hand, result in reduced water sales and the
corresponding sewer revenues.
In FY2020, as part of a review of the fiscal condition of the utility fund, areas for improvement that needed to be addressed to
maintain long-term sustainability were discovered. The City hired a utility rate consultant to review the rate structure and to assist
in creating a new rate model.
♦ All non-personnel operating expenditures for 2024 through 2027 are adjusted for a 2.6 percent inflationary increase.
♦The FY2023 budget increases of 3 percent for water and 8 percent for wastewater. Rates increases of 3 percent for water and 8
percent for sewer are planned for 2024 through 2026. The utility rate model will fully fund a staffing plan and provide a mix of cash
and bond funding for capital projects. The utility rate model will be reviewed on an annual basis to ensure long-term sustainability.
♦Payments to other entities for the purchase of water and the treatment of sewage are expected to increase by an average of 15
percent per year. These assumptions are based primarily on expected growth of rates from wholesale suppliers and growth in the
population of Anna.
♦The FY2023 budget for payroll includes funding of the compensation study (which includes a 3 percent merit pool). The long-term
plan assumes that Council will continue to award 3% merit increases in years 2024 through 2027.
‐
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
2020‐21 Actual 2021‐22 Budget 2022‐23 Forecast 2023‐24 Forecast 2024‐25 Forecast 2025‐26 Forecast 2026‐27 Forecast
Fund Balance Actual Fund Balance Requirement Revenue Expense
ANNUAL BUDGET FOR FISCAL YEAR 2023
177
CITY OF ANNA
UTILITY FUND LONG-TERM FINANCIAL PLAN
Actual Estimated Budget
2020-21 2021-22 2022-23
BEGINNING BALANCE 4,282,495$ 5,757,394$ 5,439,989$
REVENUES:
Property Taxes - - -
Sales Tax - - -
Charges for Services
Water Sales 5,917,423$ 6,200,000$ 6,510,000$
Sewer Charges 3,987,465 4,240,000 5,640,263
Sanitation Charges 1,220,652 1,760,000 1,760,000
Other Charges for Service 1,587,543 1,239,000 1,072,000
Licenses and Permits - - -
Franchise Fees and Local Taxes - - -
Investment Income 24,364 20,000 20,000
Other Revenues 319,470 199,700 198,200
Intergovernmental Revenue - - -
Fines - - -
Donations - - -
TOTAL OPERATIONAL REVENUES 13,056,917$ 13,658,700$ 15,200,463$
EXPENDITURES:
Payroll 1,917,869$ 2,424,401$ 2,901,362$
Supplies 179,581 147,845 163,583
Maintenance 666,346 612,675 642,675
Services
Water Purchases 1,739,107 1,960,000 2,165,000
Sewer Treatment 2,571,786 2,600,000 2,800,000
Solid Waste 1,301,308 1,760,000 1,760,000
Other 1,217,923 1,175,298 1,224,429
Debt Service 1,988,098 2,145,886 2,118,430
Capital Outlay - 265,000 -
Transfers to other funds - 885,000 650,000
TOTAL OPERATIONAL EXPENDITURES 11,582,018$ 13,976,105$ 14,425,479$
ENDING FUND BALANCE 5,757,394$ 5,439,989$ 6,214,973$
Ending balance as a % of expenditures 49.7%41.6%45.1%
ANNUAL BUDGET FOR FISCAL YEAR 2023
178
CITY OF ANNA
UTILITY FUND LONG-TERM FINANCIAL PLAN
Year 1 Year 2 Year 3 Year 4
Projected Projected Projected Projected
2023-24 2024-25 2025-26 2026-27
6,214,973$ 6,644,491$ 7,279,826$ 8,495,693$
- - - -
- - - -
6,705,300$ 6,906,459$ 7,113,653$ 7,327,062$
6,838,795 8,192,221 9,717,939 10,906,279
1,900,800 2,052,864 2,217,093 2,394,461
1,093,440 1,115,309 1,137,615 1,160,367
- - - -
- - - -
20,000 20,000 20,000 20,000
198,200 198,200 198,200 198,200
- - - -
- - - -
- - - -
16,756,535$ 18,485,053$ 20,404,500$ 22,006,369$
3,053,940$ 3,214,701$ 3,384,093$ 3,562,590$
168,122 172,791 177,594 182,535
658,935 675,606 692,699 710,224
2,536,385 2,897,009 3,286,368 3,673,606
3,443,213 4,238,213 4,789,180 5,100,477
1,900,800 2,052,864 2,217,093 2,394,461
1,444,028 1,481,010 1,522,985 1,568,456
2,121,595 2,117,525 2,118,622 1,973,214
- - - -
1,000,000 1,000,000 1,000,000 1,000,000
16,327,017$ 17,849,718$ 19,188,633$ 20,165,563$
6,644,491$ 7,279,826$ 8,495,693$ 10,336,499$
43.4%43.2%46.7%53.9%
ANNUAL BUDGET FOR FISCAL YEAR 2023
179
180
DEBT
SERVICE
181
182
CITY OF ANNA
GENERAL DEBT SERVICE
Par Amount Outstanding Purpose Final MaturitySeries
Obligations
General Obligation Bonds 2022 30,290,000$ 30,290,000$ Additional Facilities 2/15/2042
2/15/2046
2/15/2048
The City of Anna is situated in a high growth area in Collin County, Texas along Highway 75. Staff has worked diligently with
our financial advisors to develop and implement a debt management plan that will take advantage of call dates, rate resets, and
market conditions in order to maximize the City's economic position as it relates to current and future debt issues.
The City of Anna currently holds just over $82.9 million in outstanding tax supported debt. Of the outstanding tax supported
debt, approximately $12.8 million outstanding was issued for water and sewer infrastructure projects and is payable from water
and sewer revenues; however, to obtain more favorable financing terms, the debt has a tax pledge. The balance of tax
supported debt, approximately $70.1 million, was issued for general fund purposes.
4,180,000$
General Obligation Refunding &
Improvement Bonds 2021
Comb. Tax & Revenue Cert. of Obligation
2018
11,270,000$
30,210,000$
11,330,000$
30,910,000$
7,630,000$
2,598,000$
1,462,000$
Additional Facilities
Municipal Complex
Refunding
Water & Sewer
Refunding
2/15/2033
2/15/2026
2/15/2026
2/15/2034
5,365,000$
1,260,000$
833,000$
3,655,000$ Water & Sewer
Comb. Tax & Revenue Cert. of Obligation
2017
Comb. Tax & Revenue Cert. of Obligation
2014A
General Obligation 2014B
Comb. Tax & Revenue Cert. of Obligation
2014
ANNUAL BUDGET FOR FISCAL YEAR 2023
183
CITY OF ANNA
GENERAL DEBT SERVICE
AAA Aaa
AA+Aa1
AA Aa2
AA-Aa3
A+A1
AA2
A-A3
BBB+Baa1
BBB Baa2
BBB-Baa3
High Quality
Upper Medium
Medium Grade
Best Quality
The City does not currently have any debt limit in terms of a dollar amount. Municipal debt limits in Texas are established by
state code. All taxable property within the City is subject to the assessment, levy and collection of a direct annual ad valorem
tax sufficient to provide for the payment of principal and interest. Article XI, Section 5, of the Texas Constitution limits the
maximum ad valorem tax rate to $2.50 per $100 taxable assessed valuation for all City purposes. Administratively, the
Attorney General of the State of Texas will permit allocation of $1.50 of the $2.50 maximum tax rate for all general obligation
debt service, as calculated at the time of issuance.
Refundings could support capacity for additional future general fund bond issues for needs that arise as the City continues to
grow and develop. All refundings will be carefully analyzed by staff, our financial advisors, and the City Council.
The City is currently rated Aa2 by Moody's. It is assumed the City will be able to maintain it’s A category rating to achieve the
goals set forth in the debt management plan.
The City may undertake new debt in the future; however, new debt is expected to fall within the guidelines of the City's debt
management plan and would not have unplanned or negative budgetary impact on the City's finances and tax rates.
Debt Management Plan
The current debt plan is based upon very conservative assumptions in the growth of the property tax base and interest rates.
Additionally, any planned refundings will be scheduled to coincide with interest rate resets and, where possible, refunding
bonds that are callable and advance refundable. In this way, the plan will minimize the present value cost to the City.
Quality of Rating Standard & Poor's
(S&P)Moody's
ANNUAL BUDGET FOR FISCAL YEAR 2023
184
GENERAL DEBT SERVICE
% Change
9/30/2023 1,276,000 3,541,942 4,817,942 43.95%
9/30/2024 1,547,000 3,652,458 5,199,458 7.92%
9/30/2025 2,054,000 3,580,476 5,634,476 8.37%
9/30/2026 2,746,000 3,475,839 6,221,839 10.42%
9/30/2027 3,040,000 3,339,938 6,379,938 2.54%
9/30/2028 3,195,000 3,187,676 6,382,676 0.04%
9/30/2029 3,535,000 3,023,813 6,558,813 2.76%
9/30/2030 4,130,000 2,836,876 6,966,876 6.22%
9/30/2031 4,335,000 2,629,468 6,964,468 -0.03%
9/30/2032 4,540,000 2,417,924 6,957,924 -0.09%
9/30/2033 4,730,000 2,206,745 6,936,745 -0.30%
9/30/2034 3,795,000 2,014,769 5,809,769 -16.25%
9/30/2035 3,530,000 1,848,300 5,378,300 -7.43%
9/30/2036 3,690,000 1,683,650 5,373,650 -0.09%
9/30/2037 3,860,000 1,510,925 5,370,925 -0.05%
9/30/2038 4,045,000 1,329,563 5,374,563 0.07%
9/30/2039 3,930,000 1,145,275 5,075,275 -5.57%
9/30/2040 4,115,000 957,938 5,072,938 -0.05%
9/30/2041 4,315,000 761,100 5,076,100 0.06%
9/30/2042 4,520,000 553,813 5,073,813 -0.05%
9/30/2043 1,960,000 411,920 2,371,920 -53.25%
9/30/2044 2,030,000 339,644 2,369,644 -0.10%
9/30/2045 2,105,000 264,644 2,369,644 0.00%
9/30/2046 2,185,000 186,718 2,371,718 0.09%
9/30/2047 1,800,000 111,000 1,911,000 -19.43%
9/30/2048 1,875,000 37,500 1,912,500 0.08%
TOTAL 82,883,000 47,049,913 129,932,913
CITY OF ANNA
Period Ending Principal Interest Total Debt Service
Outstanding Debt Schedule - Tax Pledged Debt
ANNUAL BUDGET FOR FISCAL YEAR 2023
185
% Change
9/30/2023 522,000 3,043,792 3,565,792 72.50%
9/30/2024 763,000 3,182,017 3,945,017 10.64%
9/30/2025 1,244,000 3,139,011 4,383,011 11.10%
9/30/2026 1,914,000 3,064,463 4,978,463 13.59%
9/30/2027 2,010,000 2,965,300 4,975,300 -0.06%
9/30/2028 2,120,000 2,856,888 4,976,888 0.03%
9/30/2029 2,240,000 2,742,338 4,982,338 0.11%
9/30/2030 2,765,000 2,610,925 5,375,925 7.90%
9/30/2031 2,910,000 2,462,063 5,372,063 -0.07%
9/30/2032 3,055,000 2,311,638 5,366,638 -0.10%
9/30/2033 3,205,000 2,161,450 5,366,450 0.00%
9/30/2034 3,370,000 2,007,013 5,377,013 0.20%
9/30/2035 3,530,000 1,848,300 5,378,300 0.02%
9/30/2036 3,690,000 1,683,650 5,373,650 -0.09%
9/30/2037 3,860,000 1,510,925 5,370,925 -0.05%
9/30/2038 4,045,000 1,329,563 5,374,563 0.07%
9/30/2039 3,930,000 1,145,275 5,075,275 -5.57%
9/30/2040 4,115,000 957,938 5,072,938 -0.05%
9/30/2041 4,315,000 761,100 5,076,100 0.06%
9/30/2042 4,520,000 553,813 5,073,813 -0.05%
9/30/2043 1,960,000 411,920 2,371,920 -53.25%
9/30/2044 2,030,000 339,644 2,369,644 -0.10%
9/30/2045 2,105,000 264,644 2,369,644 0.00%
9/30/2046 2,185,000 186,718 2,371,718 0.09%
9/30/2047 1,800,000 111,000 1,911,000 -19.43%
9/30/2048 1,875,000 37,500 1,912,500 0.08%
TOTAL 70,078,000 43,688,888 113,766,888
CITY OF ANNA
GENERAL DEBT SERVICE
Period Ending Principal Interest Total Debt Service
The chart below illustrates the outstanding general obligation debt through FY2048. The amounts included here represent just the
portion of all tax-secured debt that was issued for general fund purposes.
Outstanding Debt Schedule - General Obligation Debt
-
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
Principal Interest
ANNUAL BUDGET FOR FISCAL YEAR 2023
186
CITY OF ANNA
UTILITY DEBT SERVICE
Par Amount Outstanding Purpose Term
60,635,000$ 60,635,000$ Wastewater
Treatment Facility 2/15/2047
2,870,000$ 2,860,000$ Additional Facilities 2/15/2046
7,630,000$ 5,030,000$ Refunding 2/15/2033
2,598,000$ 1,260,000$ Water & Sewer 2/15/2026
4,180,000$ 3,655,000$ Water & Sewer 2/15/2034
5,000,000$ 848,750$ Collin/Grayson
Project 10/1/2036
3,430,000$ 900,000$ Anna/Melissa
Project 6/1/2028
8,675,000$ 555,000$ Anna/Melissa
Project 6/1/2026
3,870,000$ 2,168,750$ Collin/Grayson
Project 8/1/2040
2,800,000$ 306,250$ Collin/Grayson
Project 10/1/2028
GTUA Contract Revenue Bonds Series
2007
GTUA Contract Revenue Bonds Series
2006
GTUA Contract Revenue Bonds Series
2005
TWDB State Participation Loan Series
2006
The City and its financial advisors continually plan to take advantage of call dates and pursue advance refundings of the City’s
outstanding Utility Fund debt when prudent. The current plan makes very conservative assumptions regarding interest rates
and is reviewed and analyzed in conjunction with a utility rate study to evaluate the current water and sewer rates. The City’s
budgeted rates and charges are sufficient to cover both the contract revenue obligations as well as the general obligations debt
issued for water and sewer system improvements.
During the high growth the City experienced in the early part of 2000, the City issued debt for significant water and sewer
infrastructure projects. As the growth in the City has picked up over the past 4 to 5 years, the City has again found the need to
issue additional debt for water and sewer improvements.
Unlike the General Fund, there is no special fund to account for Utility Fund debt because the Utility Fund is an enterprise fund.
An enterprise fund is focused upon the total cost of providing services. With that focus in mind, the Utility Fund includes all
costs to provide utility services to customers, including the cost of long-term debt service.
All debt accounted for in the Utility Fund is supported by the revenues generated from the Utility Fund’s operations. While
some debt instruments have a tax pledge, utility revenues are generally sufficient to support all Utility Fund debt. In FY2023,
debt service accounts for 15 percent of the Utility Fund budget. In the department summaries, debt is split between the water
and sewer departments, depending on what projects the debt was planned to fund.
Currently the Utility Fund holds just approximately $78.2 million in outstanding debt. The City has worked closely with our
financial advisors to develop a sound debt management plan for the Utility Fund as well.
Comb, Tax & Revenue Cert. of Obligation
2014A
Comb. Tax & Revenue Cert. of Obligation
2017
Obligations
Debt Management Plan
Series
General Obligation Refunding &
Improvement Bonds 2021
Comb. Tax & Revenue Cert. of Obligation
2014
Comb. Tax & Revenue Cert. of Obligation
2022
GTUA Contract Revenue Bonds Series
2007
ANNUAL BUDGET FOR FISCAL YEAR 2023
187
Total Debt
Service
9/30/2023 1,070,250 3,753,917 103,742 4,927,909
9/30/2024 2,034,000 4,012,266 103,742 6,150,007
9/30/2025 2,127,500 3,917,582 103,742 6,148,824
9/30/2026 2,332,000 3,817,782 - 6,149,782
9/30/2027 2,448,750 3,701,640 - 6,150,390
9/30/2028 2,568,750 3,579,993 - 6,148,743
9/30/2029 2,700,000 3,448,535 - 6,148,535
9/30/2030 2,833,750 3,313,800 - 6,147,550
9/30/2031 2,980,000 3,171,930 - 6,151,930
9/30/2032 3,127,500 3,022,740 - 6,150,240
9/30/2033 3,282,500 2,868,017 - 6,150,517
9/30/2034 2,471,250 2,725,621 - 5,196,871
9/30/2035 2,608,750 2,589,534 - 5,198,284
9/30/2036 2,753,750 2,441,789 - 5,195,539
9/30/2037 2,910,000 2,285,725 - 5,195,725
9/30/2038 3,075,000 2,120,822 - 5,195,822
9/30/2039 3,252,500 1,946,550 - 5,199,050
9/30/2040 3,437,500 1,762,197 - 5,199,697
9/30/2041 3,635,000 1,561,313 5,196,313
9/30/2042 3,840,000 1,355,750 5,195,750
9/30/2043 4,060,000 1,138,500 5,198,500
9/30/2044 4,290,000 908,875 5,198,875
9/30/2045 4,530,000 666,325 5,196,325
9/30/2046 4,790,000 410,025 5,200,025
9/30/2047 5,060,000 139,150 5,199,150
TOTAL 78,218,750 60,660,377 311,225 139,190,352
CITY OF ANNA
UTILITY DEBT SERVICE
Period Ending Principal Interest Interest Reduction &
Recovery
Outstanding Debt Schedule - Utility Fund
-
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
Principal Interest
ANNUAL BUDGET FOR FISCAL YEAR 2023
188
CITY OF ANNA
COMMUNITY DEVELOPMENT CORPORATION DEBT SERVICE
Obligations
These bonds are special limited obligations of the Anna Community Development Corporation (CDC) payable from and
secured by receipts from the 1/2 cent sales tax allocated to the CDC. The sales tax was authorized by Section 4B at an
election held in the City and became effective October of 1999.
Series 2012B was for public park and open space improvements including recreational facilities, parking facilities and related
infrastructure in order to promote and encourage employment and public welfare and to promote and develop new and
expanded business enterprises.
Series 2016 was used to acquire land in the sourthern portion of the City, north of the Collin County Outer Loop, to be made
suitable for industrial or commercial development, in order to sell or lease such land to new or expanding businesses and
promote new or expanded business development within the City.
ANNUAL BUDGET FOR FISCAL YEAR 2023
189
% Change
9/30/2023 100,000 93,865 193,865 -40.80%
9/30/2024 115,000 90,278 205,278 5.89%
9/30/2025 135,000 86,013 221,013 7.67%
9/30/2026 150,000 81,050 231,050 4.54%
9/30/2027 170,000 75,390 245,390 6.21%
9/30/2028 190,000 68,950 258,950 5.53%
9/30/2029 210,000 61,730 271,730 4.94%
9/30/2030 235,000 53,549 288,549 6.19%
9/30/2031 260,000 44,289 304,289 5.45%
9/30/2032 285,000 33,990 318,990 4.83%
9/30/2033 115,000 25,988 140,988 -55.80%
9/30/2034 120,000 20,700 140,700 -0.20%
9/30/2035 125,000 15,188 140,188 -0.36%
9/30/2036 135,000 9,338 144,338 2.96%
9/30/2037 140,000 3,150 143,150 -0.82%
TOTAL 2,485,000 763,465 3,248,465
CITY OF ANNA
COMMUNITY DEVELOPMENT CORPORATION DEBT SERVICE
Period Ending Principal Interest Total Debt Service
Outstanding Debt Schedule - Community Development Corporation
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
Principal Interest
ANNUAL BUDGET FOR FISCAL YEAR 2023
190
COMMUNITY
INVESTMENT
PROGRAM
191
192
CITY OF ANNA
COMMUNITY INVESTMENT PROGRAM
The operating budget is directly affected by the CIP budget. As a rule, any new capital improvement will impact
ongoing expenses on routine operations, repairs, and maintenance, either positively or negatively. New facilities often
require additional staff. Other projects actually reduce maintenance costs by improving systems or processes.
Projects that involve inspection, studies, cleaning and rehabilitation generally do not have operating cost impacts.
Financing of new capital through pay-as-you-go, grant funding, debt service, or other methods will also impact the
operating budget depending upon the selected method and available financing capacity.
♦ Small projects with costs far below $50,000
♦ Recurring purchases
♦ Identifies current and future needs of the community
♦ Provides realistic project costs for budgeting
♦ Contemplates potential funding sources
The CIP should include:
♦ Infrastructure (including Streets, Utilities, and Stormwater)
A Community Investment Program (CIP) is a comprehensive multi-year road map for the planning, development, and
construction of important community assets.
The CIP allows the City Council and stakeholders to see all the major needs of the community in the same document.
This helps City leaders prioritize the needs of the community and make financial plans to accomplish community goals.
The first year's program in the CIP is adopted by the City Council as a multi-year capital budget, as a counterpart to the
annual operating budget. Although fiscal resources are appropriated only in the first year of the CIP, the succeeding
four years of the CIP are important in providing a longer-term plan for setting spending priorities, scheduling projects in
a logical sequence, and coordinating and targeting capital improvement projects for all city departments.
♦ Parks
♦ Facilities
♦ Large Special Projects
The CIP does not typically include:
♦ Work performed by City departments through standard operations
A well thought out Community Investment Program is a road map for the growth and development of the City, as it:
ANNUAL BUDGET FOR FISCAL YEAR 2023
193
194
CITY OF ANNA
COMMUNITY INVESTMENT PROGRAM OPERATING IMPACTS
Park Development Projects
Wastewater Treatment Plant
Roadway Expansion Projects
Water System Improvements
Community Library
Skate Park
Roadway Maintenance Projects
Project Name / Group Impacts on Operating Budget
Fire Station #2
City Hall Municipal Complex ♦Two Custodian positions are being added in FY2023 to maintain the new
facility at a cost of $114,000.
♦Contract mowing will need to be increased by $50,000 in order to maintain
the grounds of the new facility.
♦Facilities maintenance is being increased by $200,000 for the additional costs
of maintaining the facility in FY2023.
♦Potential addition of parks maintenance staff as the park system expands to
meet the needs of the growing population. While additional parks could be
developed in three to five years, the current parks staff is able to absorb the
workload of additional amenities at our current parks. One additional staff
member is being added in FY2023 at a cost of $65,000.
♦Expansion projects are funded from impact fees to continue with the City
Council direction that growth pay for growth. Roadway impact fees are
currently estimated at $1,300,000 per year. As these roads are new
construction, minimal maintenance is expected for the next five years.
♦Expansion projects are funded from impact fees to continue with the City
Council direction that growth pay for growth. Water impact fees are currently
estimated at $1,000,000 per year. Failure to stay ahead of the demand curve
on water storage and pumping capacity needs will result in incurring additional
water supply charges under the "take or pay system" from our provider. As
these costs are highly dependent on the weather and the amount of water used
by other cities utilizing our provider, they are difficult to quantify and must be
continually monitored. As these improvements are new construction, minimal
maintenance is expected for the next five years.
♦Performing more sewer treatment will reduce transport and treatment costs
from outside providers. The City is currently spending $2.5 million for transport
and treatment from an outside provider with costs increasing every year. A
wastewater treatment plant in a high growth area could be paid for with impact
fees and allow for the potential to become a regional treatment provider to
other small communities in the area.
♦Planning for the expansion of the Fire Department is included in the five-year
forecast; 6 firefighter positions per year are being added for the next five years.
Estimated cost per year is $540,000 for a total added cost in FY2026 of $2.9
million.
♦Size and scope of Anna's first community library and its programs are in the
very preliminary stages of design, but staffing and materials cost is currently
estimated at an additional $350,000 per year.
♦This park addition should require minimal maintenance in its first years of
operation, but if it becomes a regional draw as planned, the restrooms and
other nearby parks facilities will need more frequent cleaning and maintenance.
Estimated cost is $15,000 per year.
♦Goal is to continually raise the average street pavement condition; annual
proactive projects to keep streets from falling into total disrepair, which would
result increased costs of maintenance. These repairs are funded with a portion
of the sales tax dedicated to street maintenance which is currently growing at 2
percent per year or an increase of $100,000 per year.
ANNUAL BUDGET FOR FISCAL YEAR 2023
195
CITY OF ANNA
COMMUNITY INVESTMENT PROGRAM
ALL FUNDS SUMMARY
Actual Estimated Budget
Prior Years 2021-22 2022-23
BEGINNING BALANCE 39,363,609$ 43,751,673$ 25,854,612$
REVENUES
Bond Proceeds 8,759,796$ -$ 97,770,000$
Interest Revenue 137,060 130,000 130,000
Intergovernmental Revenue 41,396 - -
PID Assessment 1,696,600 - -
Road Improvement Fees 1,587,873 800,000 1,300,000
Water Improvement Fees 4,798,127 1,000,000 1,000,000
Wastewater Improvement Fees 3,812,550 4,000,000 4,000,000
Miscellaneous Revenue 30,150 - -
Transfers In 7,657,572 1,700,000 1,118,000
TOTAL 28,521,124$ 7,630,000$ 105,318,000$
FUNDS
Capital Bond Fund 16,866,993$ 12,375,615$ 21,582,000$
Capital Non-Bond Fund 1,011,132 3,316,755 2,918,000
Road Impact Fees Combined 1,078,060 798,665 530,000
Utility Bond Fund - - 37,000,000
Utility Non-Bond Fund 601,858 350,000 650,000
Water Impact Fee Fund 3,870,312 4,076,513 1,110,000
Wastewater Impact Fee Fund 704,706 4,609,513 9,350,000
TOTAL 24,133,061$ 25,527,061$ 73,140,000$
ENDING FUND BALANCE 43,751,673$ 25,854,612$ 58,032,612$
ANNUAL BUDGET FOR FISCAL YEAR 2023
196
CITY OF ANNA
COMMUNITY INVESTMENT PROGRAM
ALL FUNDS SUMMARY
Budget Budget Budget Budget
2023-24 2024-25 2025-26 2026-27
58,032,612$ 26,222,612$ 15,737,612$ 19,867,612$
14,300,000$ -$ -$ -$
130,000 130,000 130,000 130,000
- - - -
- - - -
1,300,000 1,300,000 800,000 800,000
1,000,000 1,000,000 1,000,000 1,000,000
6,000,000 3,000,000 3,000,000 3,000,000
- - - -
1,035,000 800,000 650,000 500,000
23,765,000$ 6,230,000$ 5,580,000$ 5,430,000$
16,050,000$ 10,900,000$ -$ -$
790,000 400,000 400,000 400,000
2,000,000 2,000,000 800,000 -
28,000,000 - - -
635,000 415,000 250,000 100,000
1,700,000 3,000,000 - -
6,400,000 - - -
55,575,000$ 16,715,000$ 1,450,000$ 500,000$
26,222,612$ 15,737,612$ 19,867,612$ 24,797,612$
ANNUAL BUDGET FOR FISCAL YEAR 2023
197
CITY OF ANNA
COMMUNITY INVESTMENT PROGRAM
CAPITAL PROJECTS BOND FUND
Actual Estimated Budget Budget
2020-21 2021-22 2022-23 2023-24
BEGINNING BALANCE 21,920,667$ 13,857,492$ 1,491,877$ 12,689,877$
REVENUES
Bond Proceeds 8,759,796$ -$ 32,770,000$ 14,300,000$
Interest Revenue 44,022 10,000 10,000 10,000
TOTAL 8,803,818$ 10,000$ 32,780,000$ 14,310,000$
PROJECTS
City Hall Municipal Complex 16,566,114$ 5,052,708$ -$ -$
Hackberry Drive 57,560 - - -
Fire Station #2 - 2,700,000 3,640,000 -
Ladder Truck (Quint / Aerial) 3,218 1,656,782 - -
Community Library - 2,700,000 5,000,000 14,300,000
Sports Complex - - 4,000,000 100,000
Community Recreation Center - - 1,158,000 -
Bryant Park Improvements - - - 750,000
Trails - 84,000 984,000 900,000
Slayter Creek Park Improvements - 100,000 5,200,000 -
Skate Park - 82,125 1,600,000 -
TOTAL PROJECTS 16,866,993$ 12,375,615$ 21,582,000$ 16,050,000$
ENDING FUND BALANCE 13,857,492$ 1,491,877$ 12,689,877$ 10,949,877$
ANNUAL BUDGET FOR FISCAL YEAR 2023
198
CITY OF ANNA
COMMUNITY INVESTMENT PROGRAM
CAPITAL PROJECTS BOND FUND
Budget Budget Budget Project
2024-25 2025-26 2026-27 Total
10,949,877$ 59,877$ 69,877$
-$ -$ -$
10,000 10,000 10,000
10,000$ 10,000$ 10,000$
-$ -$ -$ 30,918,450$
- - - 57,560
- - - 6,340,000
- - - 1,660,000
- - - 22,000,000
- - - 4,100,000
10,100,000 - - 11,258,000
- - - 750,000
800,000 - - 2,768,000
- - - 5,300,000
- - - 1,682,125
10,900,000$ -$ -$
59,877$ 69,877$ 79,877$
ANNUAL BUDGET FOR FISCAL YEAR 2023
199
CITY OF ANNA
COMMUNITY INVESTMENT PROGRAM
CAPITAL PROJECTS NON BOND FUND
Actual Estimated Budget Budget
Prior Years 2021-22 2022-23 2023-24
BEGINNING BALANCE 3,216,943$ 5,578,909$ 3,582,154$ 1,152,154$
REVENUES
Interest Revenue 14,790$ 20,000$ 20,000$ 20,000$
Intergovernmental Revenue 41,396 - - -
Transfers In - General Fund 3,316,912 1,300,000 468,000 400,000
TOTAL 3,373,098$ 1,320,000$ 488,000$ 420,000$
PROJECTS
City Hall Municipal Complex 289,239$ 950,762$ 400,000$ -$
Hackberry Drive - 460,000 1,000,000 -
Enterprise Resource Planning Software 114,358 5,642 68,000 -
Downtown Street Expansion - 60,000 1,050,000 390,000
Street Maintenance Sales Tax Projects - 400,000 400,000 400,000
Foster Crossing 291,527 - - -
Taylor Boulevard 181,359 - - -
Coyote Meadows - 200,000 - -
EMS Transport Ambulance #2 134,649 265,351 - -
EMS Transport Ambulance #3 - 500,000 - -
Three Single Trailer Mount Generators - 475,000 - -
TOTAL PROJECTS 1,011,132$ 3,316,755$ 2,918,000$ 790,000$
ENDING FUND BALANCE 5,578,909$ 3,582,154$ 1,152,154$ 782,154$
ANNUAL BUDGET FOR FISCAL YEAR 2023
200
CITY OF ANNA
COMMUNITY INVESTMENT PROGRAM
CAPITAL PROJECTS NON BOND FUND
Budget Budget Budget Project
2024-25 2025-26 2026-27 Total
782,154$ 802,154$ 822,154$
20,000$ 20,000$ 20,000$
- - -
400,000 400,000 400,000
420,000$ 420,000$ 420,000$
-$ -$ -$ 1,640,001$
- - - 1,460,000
- - - 188,000
- - - 1,500,000
400,000 400,000 400,000 2,400,000
- - - 291,527
- - - 181,359
- - - 200,000
- - - 400,000
- - - 500,000
- - - 475,000
400,000$ 400,000$ 400,000$
802,154$ 822,154$ 842,154$
ANNUAL BUDGET FOR FISCAL YEAR 2023
201
CITY OF ANNA
CAPITAL IMPROVEMENTS PROGRAM
ROADWAY IMPACT FEES
Actual Estimated Budget Budget
Prior Years 2021-22 2022-23 2023-24
BEGINNING BALANCE 1,740,681$ 2,260,571$ 2,281,906$ 3,071,906$
Road Improvement Fees 1,587,873$ 800,000$ 1,300,000$ 1,300,000$
Interest Revenue 10,077 20,000 20,000 20,000
TOTAL REVENUE 1,597,950$ 820,000$ 1,320,000$ 1,320,000$
TOTAL AVAILABLE RESOURCES 3,338,631$ 3,080,571$ 3,601,906$ 4,391,906$
PROJECTS
Ferguson Parkway -$ 40,000$ 280,000$ 2,000,000$
Foster Crossing Road - 600,000 - -
Taylor Boulevard - 158,665 250,000 -
TOTAL PROJECTS 1,078,060$ 798,665$ 530,000$ 2,000,000$
ENDING FUND BALANCE 2,260,571$ 2,281,906$ 3,071,906$ 2,391,906$
ANNUAL BUDGET FOR FISCAL YEAR 2023
202
CITY OF ANNA
CAPITAL IMPROVEMENTS PROGRAM
ROADWAY IMPACT FEES
Budget Budget Budget Project
2024-25 2025-26 2026-27 Total
2,391,906$ 1,711,906$ 1,731,906$
1,300,000$ 800,000$ 800,000$
20,000 20,000 20,000
1,320,000$ 820,000$ 820,000$
3,711,906$ 2,531,906$ 2,551,906$
2,000,000$ 800,000$ -$ 5,120,000$
- - - 600,000
- - - 408,665
2,000,000$ 800,000$ -$
1,711,906$ 1,731,906$ 2,551,906$
ANNUAL BUDGET FOR FISCAL YEAR 2023
203
204
CITY OF ANNA
COMMUNITY INVESTMENT PROGRAM
GENERAL GOVERNMENT PROJECTS
Funding 2022 2023 2024 2025 2026
Bond Funds 2,700,000$ 3,640,000$ -$ -$ -$
Expenditures
Design 2,700,000$ -$ -$ -$ -$
Construction - 3,640,000 - - -
Equipment - - - - -
Right of Way - - - - -
Total 2,700,000$ 3,640,000$ -$ -$ -$
Funding 2022 2023 2024 2025 2026
Bond Funds 1,656,782$ -$ -$ -$ -$
Expenditures
Design -$ -$ -$ -$ -$
Construction - - - - -
Equipment 1,656,782 - - - -
Right of Way - - - - -
Total 1,656,782$ -$ -$ -$ -$
PROJECT NAME: Fire Station #2
Description:Fire Station #2 will be constructed on the Villages of Hurricane Creek site on the west side of US 75 utilizing a
design-build construction contract. Completion of the facility is expected within eighteen months, weather permitting.
PROJECT NAME: Ladder Truck (Quint/Aerial)
Description:A ladder fire truck is a basic tool for rapid response, ventilation, extinguishment and rescue operations in the fire
service. As the population of Anna grows, adding a ladder truck to the fire fleet is necessary.
ANNUAL BUDGET FOR FISCAL YEAR 2023
205
CITY OF ANNA
COMMUNITY INVESTMENT PROGRAM
GENERAL GOVERNMENT PROJECTS
Funding 2022 2023 2024 2025 2026
Non-Bond Capital 265,351$ -$ -$ -$ -$
Expenditures
Design -$ -$ -$ -$ -$
Construction - - - - -
Equipment 265,351 - - - -
Right of Way - - - - -
Total 265,351$ -$ -$ -$ -$
Funding 2022 2023 2024 2025 2026
Bond Funds 2,700,000$ 5,000,000$ 14,300,000$ -$ -$
Expenditures
Design 2,700,000$ 1,000,000$ -$ -$ -$
Construction - 4,000,000 14,300,000 - -
Equipment - - - - -
Right of Way - - - - -
Total 2,700,000$ 5,000,000$ 14,300,000$ -$ -$
PROJECT NAME: Community Library
Description:Voters approved the issuance of $22,000,000 in general obligation bonds for the construction of a community
library in the spring of 2021. The library is to be constructed on the northeast corner of West 5th and Riggins streets.
PROJECT NAME: Medic 2 Ambulance
Description: New ambulance for Anna Fire Department to transition away from AMR
ANNUAL BUDGET FOR FISCAL YEAR 2023
206
CITY OF ANNA
COMMUNITY INVESTMENT PROGRAM
GENERAL GOVERNMENT PROJECTS
Funding 2022 2023 2024 2025 2026
Bond Funds 82,125$ 1,600,000$ -$ -$ -$
Expenditures
Design 82,125$ 100,000$ -$ -$ -$
Construction - 1,500,000 - - -
Equipment - - - - -
Right of Way - - - - -
Total 82,125$ 1,600,000$ -$ -$ -$
Funding 2022 2023 2024 2025 2026
Bond Funds 5,052,708$ -$ -$ -$ -$
Non-Bond Capital 950,762 400,000 - - -
Total 6,003,470$ 400,000$ -$ -$ -$
Expenditures
Design -$ -$ -$ -$ -$
Construction 5,052,708 - - - -
Equipment 950,762 - - - -
Right of Way - - - - -
Total 6,003,470$ -$ -$ -$ -$
Description:Design and build a skatepark at Slayter Creek Park as well as a small restroom building to serve the skatepark
and splashpad. The skatepark ranked highest of amenities requested in the Parks, Recreation and Open Space Master Plan.
The skate park will be the first project utilizing the $28,000,000 approved in the spring of 2021 in Proposition C for Parks,
Trails, Recreation and Sports.
PROJECT NAME: Skate Park
PROJECT NAME: City Hall Municipal Complex
Description:The new Municipal Complex will provide a centralized location to interact with all City services except for Public
Works. A new fire facility incorporating drive through apparatus bays, offices, storage, administrative & training areas, crew
quarters and amenities is greatly needed. Funding in excess of General Fund fund balance requirements will be used in
FY2023 to add additional parking, including secured parking for Police, and enhance fire bay doors with security ventilation
grills.
ANNUAL BUDGET FOR FISCAL YEAR 2023
207
CITY OF ANNA
COMMUNITY INVESTMENT PROGRAM
GENERAL GOVERNMENT PROJECTS
Funding 2022 2023 2024 2025 2026
NCTOG 160,000$ 1,120,000$ 8,000,000$ 8,000,000$ 3,200,000$
Road Impact Fees 40,000 280,000 2,000,000 2,000,000 800,000
TOTAL 200,000$ 1,400,000$ 10,000,000$ 10,000,000$ 4,000,000$
Expenditures
Design 200,000$ 1,400,000$ -$ -$ -$
Construction - - 10,000,000 10,000,000 4,000,000
Equipment - - - - -
Right of Way - - - - -
Total 200,000$ 1,400,000$ 10,000,000$ 10,000,000$ 4,000,000$
Funding 2022 2023 2024 2025 2026
Non-Bond Capital 460,000$ 1,000,000$ -$ -$ -$
Expenditures
Design -$ -$ -$ -$ -$
Construction - 1,000,000 - - -
Equipment - - - - -
Right of Way 460,000 - - - -
Total 460,000$ 1,000,000$ -$ -$ -$
PROJECT NAME: Ferguson Parkway
PROJECT NAME: Hackberry Drive
Description:Construct 1.2 miles of roadway connecting Ferguson Parkway between Taylor Blvd. and the Collin County Outer
Loop (CCOL). Road is a future 6-lane divided parkway with 120’ of right-of-way. Phase 1 would construct 2 concrete curb and
gutter lanes and include a 3-lane bridge. This project is a top priority due to the connectivity to two regional roadways (FM 455
and the CCOL). The project moves traffic to our population center without having to use the congested intersections of FM 455
at US 75 and FM 455 at SH 5.
Description:Improve Hackberry Drive from Bamborough Drive to SH 5.Existing road is in poor condition with a dangerous
curve. Design is complete. Property acquisition has begun.
ANNUAL BUDGET FOR FISCAL YEAR 2023
208
CITY OF ANNA
COMMUNITY INVESTMENT PROGRAM
GENERAL GOVERNMENT PROJECTS
Funding 2022 2023 2024 2025 2026
Collin County -$ 750,000$ -$ 4,000,000$ 4,000,000$
Impact Fees 158,665 250,000 - - -
TOTAL 158,665$ 1,000,000$ -$ 4,000,000$ 4,000,000$
Expenditures
Design 158,665$ 250,000$ -$ -$ -$
Construction - 750,000 - 4,000,000 4,000,000
Equipment - - - - -
Right of Way - - - - -
Total 158,665$ 1,000,000$ -$ 4,000,000$ 4,000,000$
Funding 2022 2023 2024 2025 2026
Non-Bond Capital 60,000$ 1,050,000$ 390,000$ -$ -$
Expenditures
Design 60,000$ 50,000$ -$ -$ -$
Construction - 1,000,000 390,000 - -
Equipment - - - - -
Right of Way - - - - -
Total 60,000$ 1,050,000$ 390,000$ -$ -$
PROJECT NAME: Downtown Street Improvements
Description:5th Street from SH 5 to Riggins Street; 7th Street from SH 5 to Riggins Street; Riggins Street from 5th to 7th.
These projects are part of the Downtown Improvement Plan.
PROJECT NAME: Taylor Boulevard
Description: US 75 to Ferguson Parkway; major road expansion with number of lanes and configurations to be determined
ANNUAL BUDGET FOR FISCAL YEAR 2023
209
CITY OF ANNA
COMMUNITY INVESTMENT PROGRAM
GENERAL GOVERNMENT PROJECTS
Funding 2022 2023 2024 2025 2026
Non-Bond Capital 475,000$ -$ -$ -$ -$
Expenditures
Design -$ -$ -$ -$ -$
Construction - - - - -
Equipment 475,000 - - - -
Right of Way - - - - -
Total 475,000$ -$ -$ -$ -$
Funding 2022 2023 2024 2025 2026
Non-Bond Capital 500,000$ -$ -$ -$ -$
Expenditures
Design -$ -$ -$ -$ -$
Construction - - - - -
Equipment 500,000 - - - -
Right of Way - - - - -
Total 500,000$ -$ -$ -$ -$
PROJECT NAME: Medic 3 Ambulance
Description:Acquire a third transport ambulance to begin fire-based EMS operations at the new Fire Station #2. Included in
the costs is a Life Pak 15 Heart Monitor, Lucas CPR Device, Stair Chair, Stryker EMS Cot and Loading System, 2 computers,
Cradle Point, DSHS Licensing, and Mobile Radio with Dual Heads.
PROJECT NAME: Trailer Mount Generators
Description: Backup generator system (3) for severe weather events to protect the public water system
ANNUAL BUDGET FOR FISCAL YEAR 2023
210
CITY OF ANNA
COMMUNITY INVESTMENT PROGRAM
GENERAL GOVERNMENT PROJECTS
Funding 2022 2023 2024 2025 2026
Bond Funds -$ 4,000,000$ 100,000$ -$ -$
Expenditures
Design -$ -$ 100,000$ -$ -$
Construction - - - - -
Equipment - - - - -
Right of Way - 4,000,000 - - -
Total -$ 4,000,000$ 100,000$ -$ -$
Funding 2022 2023 2024 2025 2026
Bond Funds -$ 1,158,000$ -$ 10,100,000$ -$
Expenditures
Design -$ 1,158,000$ -$ 10,100,000$ -$
Construction - - - - -
Equipment - - - - -
Right of Way - - - - -
Total -$ 1,158,000$ -$ 10,100,000$ -$
PROJECT NAME: Sports Complex
Description:Funding is primarily for the acquisition of 60 to 80 acres of land for a sports complex. A feasibility study is also
funded. Funding for the construction of a sports complex has not yet been allocated.
PROJECT NAME: Community Recreation Center
Description:Based on current available funding (capital and operations), the project will be primarily a community center with
a recreation component. A task force will create a project charter to guide the design development. Basic component may
include meeting rooms, a commercial kitchen and a gymnasium. The project is a good candidate for design/build.
ANNUAL BUDGET FOR FISCAL YEAR 2023
211
CITY OF ANNA
COMMUNITY INVESTMENT PROGRAM
GENERAL GOVERNMENT PROJECTS
Funding 2022 2023 2024 2025 2026
Bond Funds -$ -$ 750,000$ -$ -$
Expenditures
Design -$ -$ 100,000$ -$ -$
Construction - - 650,000 - -
Equipment - - - - -
Right of Way - - - - -
Total -$ -$ 750,000$ -$ -$
Funding 2022 2023 2024 2025 2026
Bond Funds 84,000$ 984,000$ 900,000$ 800,000$ -$
Expenditures
Design -$ 184,000$ -$ -$ -$
Construction - 800,000 900,000 800,000 -
Equipment - - - - -
Right of Way - - - - -
Total -$ 984,000$ 900,000$ 800,000$ -$
PROJECT NAME: Trails
Description:Trails are needed to connect city parks, schools and downtown among other areas in the community. Amenities
such as trail head access points, signage, and benches will be phased in future years. Park Development funds will be used
for design and bond funding will be used to construct trails beginning in FY2024.
Description:Bryant Park is being activated to serve as practice space for youth sports and to provide fields for a youth soccer
program that is being started by the Neighborhood Services Department. Improvements will consist of topdressing, soccer
goals, and striping of some fields. The second phase includes irrigation, lighting, and potentially a drive along the west side of
the property for the elementary school and a restroom building. The soccer fields will be utilized by the soccer program being
initiated by the Neighborhood Services Department.
PROJECT NAME: Bryant Park
ANNUAL BUDGET FOR FISCAL YEAR 2023
212
CITY OF ANNA
COMMUNITY INVESTMENT PROGRAM
GENERAL GOVERNMENT PROJECTS
Funding 2022 2023 2024 2025 2026
Bond Funds 100,000$ 5,200,000$ -$ -$ -$
Expenditures
Design -$ -$ -$ -$ -$
Construction 100,000 5,200,000 - - -
Equipment - - - - -
Right of Way - - - - -
Total 100,000$ 5,200,000$ -$ -$ -$
PROJECT NAME: Slayter Creek Park Improvements
Description:Funding at Slayter Creek Park is primarily for renovating the splash pad, major improvements to the baseball
fields, expansion of the northern parking lot and sports lighting for the practice fields on the south end of the park. The addition
of pickleball courts and two basketball courts is also planned, and a fitness court will be located just southeast of the splash
pad near the location of a future restroom building. Shade for the pickleball courts is being considered, but it is not yet funded.
ANNUAL BUDGET FOR FISCAL YEAR 2023
213
CITY OF ANNA
COMMUNITY INVESTMENT PROGRAM
UTILITY BOND FUND PROJECTS
Actual Estimated Budget Budget
Prior Years 2021-22 2022-23 2023-24
BEGINNING BALANCE 105,013$ 105,013$ 105,013$ 28,105,013$
REVENUES
Bond Proceeds -$ -$ 65,000,000$ -$
TOTAL -$ -$ 65,000,000$ -$
PROJECTS
Wastewater Treatment Plant Permit & Design -$ -$ 37,000,000$ 28,000,000$
TOTAL PROJECTS -$ -$ 37,000,000$ 28,000,000$
ENDING FUND BALANCE 105,013$ 105,013$ 28,105,013$ 105,013$
ANNUAL BUDGET FOR FISCAL YEAR 2023
214
CITY OF ANNA
COMMUNITY INVESTMENT PROGRAM
UTILITY BOND FUND PROJECTS
Budget Budget Budget Project
2024-25 2025-26 2026-27 Total
105,013$ 105,013$ 105,013$
-$ -$ -$
-$ -$ -$
-$ -$ -$ 65,000,000$
-$ -$ -$
105,013$ 105,013$ 105,013$
ANNUAL BUDGET FOR FISCAL YEAR 2023
215
CITY OF ANNA
COMMUNITY INVESTMENT PROGRAM
UTILITY NON-BOND FUND PROJECTS
Actual Estimated Budget Budget
Prior Years 2021-22 2022-23 2023-24
BEGINNING BALANCE 3,235,931$ 8,715,746$ 8,795,746$ 8,825,746$
REVENUES
Utility Fund Cash Reserves -$ 400,000$ 650,000$ 635,000$
PID Assessment 1,696,600 - - -
Interest Revenue 14,263 30,000 30,000 30,000
Miscellaneous Revenue 30,150 - - -
Transfer In 4,340,660 - - -
TOTAL 6,081,673$ 430,000$ 680,000$ 665,000$
PROJECTS
Treatment Plant Rehab & Expansion -$ 170,000$ 200,000$ 185,000$
Sherley Storage Tank Rehabilitation - 180,000 - -
Storage Tank Painting and Rehabilitation - - 100,000 100,000
SCADA Hardware and Programming - - 250,000 250,000
Risk & Resilience Infrastructure Improvements - - 100,000 100,000
TOTAL PROJECTS 601,858$ 350,000$ 650,000$ 635,000$
ENDING FUND BALANCE 8,715,746$ 8,795,746$ 8,825,746$ 8,855,746$
ANNUAL BUDGET FOR FISCAL YEAR 2023
216
CITY OF ANNA
COMMUNITY INVESTMENT PROGRAM
UTILITY NON-BOND FUND PROJECTS
Budget Budget Budget Project
2024-25 2025-26 2026-27 Total
8,855,746$ 8,870,746$ 8,900,746$
400,000$ 250,000$ 100,000$
- - -
30,000 30,000 30,000
- - -
- - -
430,000$ 280,000$ 130,000$
215,000$ 150,000$ -$ 920,000$
- - - 180,000
100,000 - - 300,000
- - - 500,000
100,000 100,000 100,000 500,000
415,000$ 250,000$ 100,000$
8,870,746$ 8,900,746$ 8,930,746$
ANNUAL BUDGET FOR FISCAL YEAR 2023
217
CITY OF ANNA
CAPITAL IMPROVEMENTS PROGRAM
WATER IMPACT FEES
Actual Estimated Budget Budget
Prior Years 2021-22 2022-23 2023-24
BEGINNING BALANCE 5,713,192$ 6,672,200$ 3,625,687$ 3,545,687$
Water Improvement Fees 4,798,127$ 1,000,000$ 1,000,000$ 1,000,000$
Interest Revenue 31,193 30,000 30,000 30,000
TOTAL REVENUE 4,829,320$ 1,030,000$ 1,030,000$ 1,030,000$
TOTAL AVAILABLE RESOURCES 10,542,512$ 7,702,200$ 4,655,687$ 4,575,687$
PROJECTS
US 75 Utility Relocations -$ 150,000$ 700,000$ -$
Collin Pump Station Expansion - 3,622,000 - -
Well #9 - - - 100,000
State Hwy 5 Utility Relocation - 304,513 410,000 1,600,000
TOTAL PROJECTS 3,870,312$ 4,076,513$ 1,110,000$ 1,700,000$
ENDING FUND BALANCE 6,672,200$ 3,625,687$ 3,545,687$ 2,875,687$
ANNUAL BUDGET FOR FISCAL YEAR 2023
218
CITY OF ANNA
CAPITAL IMPROVEMENTS PROGRAM
WATER IMPACT FEES
Budget Budget Budget Project
2024-25 2025-26 2026-27 Total
2,875,687$ 905,687$ 1,935,687$
1,000,000$ 1,000,000$ 1,000,000$
30,000 30,000 30,000
1,030,000$ 1,030,000$ 1,030,000$
3,905,687$ 1,935,687$ 2,965,687$
-$ -$ -$ 850,000$
- - - 3,622,000
3,000,000 - - 3,100,000
- - 2,314,513
3,000,000$ -$ -$
905,687$ 1,935,687$ 2,965,687$
ANNUAL BUDGET FOR FISCAL YEAR 2023
219
CITY OF ANNA
CAPITAL IMPROVEMENTS PROGRAM
WASTEWATER IMPACT FEES
Actual Estimated Budget Budget
Prior Years 2021-22 2022-23 2023-24
BEGINNING BALANCE 3,431,182$ 6,561,741$ 5,972,228$ 642,228$
Wastewater Improvement Fees 3,812,550$ 4,000,000$ 4,000,000$ 6,000,000$
Interest Revenue 22,715 20,000 20,000 20,000
TOTAL REVENUE 3,835,265$ 4,020,000$ 4,020,000$ 6,020,000$
TOTAL AVAILABLE RESOURCES 7,266,447$ 10,581,741$ 9,992,228$ 6,662,228$
PROJECTS
State Hwy 5 Utility Relocation -$ 609,513$ 350,000$ 1,400,000$
Hurricane Creek Line B Sanitary Sewer - - 4,000,000 -
Wastewater Treatment Plant Permit & Design - 4,000,000 5,000,000 5,000,000
TOTAL PROJECTS 704,706$ 4,609,513$ 9,350,000$ 6,400,000$
ENDING FUND BALANCE 6,561,741$ 5,972,228$ 642,228$ 262,228$
ANNUAL BUDGET FOR FISCAL YEAR 2023
220
CITY OF ANNA
CAPITAL IMPROVEMENTS PROGRAM
WASTEWATER IMPACT FEES
Budget Budget Budget Project
2024-25 2025-26 2026-27 Total
262,228$ 3,282,228$ 6,302,228$
3,000,000$ 3,000,000$ 3,000,000$
20,000 20,000 20,000
3,020,000$ 3,020,000$ 3,020,000$
3,282,228$ 6,302,228$ 9,322,228$
-$ -$ -$ 2,359,513$
- - - 4,000,000
- - - 14,000,000
-$ -$ -$
3,282,228$ 6,302,228$ 9,322,228$
ANNUAL BUDGET FOR FISCAL YEAR 2023
221
222
CITY OF ANNA
COMMUNITY INVESTMENT PROGRAM
WATER PROJECTS
Funding 2022 2023 2024 2025 2026
Water Impact Fees 3,622,000$ -$ -$ -$ -$
Expenditures
Design -$ -$ -$ -$ -$
Construction 3,622,000 - - - -
Equipment - - - - -
Right of Way - - - - -
Total 3,622,000$ -$ -$ -$ -$
Funding 2022 2023 2024 2025 2026
Water Impact Fees 304,513$ 410,000$ 1,600,000$ -$ -$
Expenditures
Design -$ -$ -$ -$ -$
Construction 304,513 - 1,600,000 - -
Equipment - - - - -
Right of Way - 410,000 - - -
Total 304,513$ 410,000$ 1,600,000$ -$ -$
PROJECT NAME: Collin Pump Station Expansion
Description:New pumps, two wells, and treatment to bring station online and increase supply; south major take point for
GTUA / NTMWD water; needed to enhance water supply needs.
Description:Relocate and expand public water and wastewater system along SH 5. Project A is from the Collin County Outer
Loop to Hackberry Drive. Project B is not currently planned and will move forward when TxDOT is closer to allocating funds for
road construction for that phase.
PROJECT NAME: State Hwy 5 Utility Relocation - Water
ANNUAL BUDGET FOR FISCAL YEAR 2023
223
CITY OF ANNA
COMMUNITY INVESTMENT PROGRAM
WATER PROJECTS
Funding 2022 2023 2024 2025 2026
Water Impact Fees 150,000$ 700,000$ -$ -$ -$
Expenditures
Design 150,000$ -$ -$ -$ -$
Construction - 700,000 - - -
Equipment - - - - -
Right of Way - - - - -
Total 150,000$ 700,000$ -$ -$ -$
Funding 2022 2023 2024 2025 2026
Future Bond -$ 375,000$ 375,000$ 6,000,000$ -$
Expenditures
Design -$ 375,000$ 375,000$ 6,000,000$ -$
Construction - - - - -
Equipment - - - - -
Right of Way - - - - -
Total -$ 375,000$ 375,000$ 6,000,000$ -$
Description:Water and wastewater lines must be relocated in order for the reconstruction of US 75 up to the Grayson County
line to be completed. City Council awarded design at April 13, 2021 meeting. Design will be completed in FY2021 with
construction in FY2022.
Description:Design expansion and creation of major northern take point for GTUA / NTMWD water; Installation of pump
station, pumps, back-up generator, and all piping and appurtenances. Construction of a 500,000 gallon ground storage
reservoir; needed to enhance water supply needs.
PROJECT NAME: US 75 Utility Relocation
PROJECT NAME: Grayson Pump Station
ANNUAL BUDGET FOR FISCAL YEAR 2023
224
CITY OF ANNA
COMMUNITY INVESTMENT PROGRAM
WATER PROJECTS
Funding 2022 2023 2024 2025 2026
Water Impact Fees -$ -$ 100,000$ 3,000,000$ -$
Expenditures
Design -$ -$ -$ -$ -$
Construction - - 100,000 3,000,000 -
Equipment - - - - -
Right of Way - - - - -
Total -$ -$ 100,000$ 3,000,000$ -$
Funding 2022 2023 2024 2025 2026
Non-Bond Capital -$ 100,000$ 100,000$ 100,000$ -$
Expenditures
Design -$ -$ -$ -$ -$
Construction - 100,000 100,000 100,000 -
Equipment - - - - -
Right of Way - - - - -
Total -$ 100,000$ 100,000$ 100,000$ -$
PROJECT NAME: Storage Tank Painting and Rehabilitation
PROJECT NAME: Well #9
Description:Annual maintenance and repainting of water storage tanks; FY2023 - Painting of West Crossing; FY2024 -
Rehabilitation of Grayson; FY2025 - Rehabilitation of West Crossing
Description:Construct new combination deep/shallow well near existing Well 5 at Smith & 6th Street to meet required peak
demand; also included are a new storage tank and pump house; needed to enhance water supply needs.
ANNUAL BUDGET FOR FISCAL YEAR 2023
225
CITY OF ANNA
COMMUNITY INVESTMENT PROGRAM
WATER PROJECTS
Funding 2022 2023 2024 2025 2026
Non-Bond Capital -$ 100,000$ 100,000$ 100,000$ 100,000$
Expenditures
Design -$ -$ -$ -$ -$
Construction - 100,000 100,000 100,000 100,000
Equipment - - - - -
Right of Way - - - - -
Total -$ 100,000$ 100,000$ 100,000$ 100,000$
PROJECT NAME: Risk & Resilience Infrastructure Improvements
Description:Correcting deficiencies noted in our 2021 Risk and Resilience Assessment for compliance with America's Water
Infrastructure Act. Currently only one well has an enclosure. An enclosure would provide insulation, security, and a
professional appearance. No sites currently have security systems or cameras. All chemical feed buildings are constructed
out of light duty polymer buildings. These buildings often blow down during high winds and storms. The buildings house 150lb
chlorine cylinders and aqueous ammonia. TCEQ approved fencing costs approximately $50 per foot for a total of $115,000.
ANNUAL BUDGET FOR FISCAL YEAR 2023
226
CITY OF ANNA
COMMUNITY INVESTMENT PROGRAM
WASTEWATER PROJECTS
Funding 2022 2023 2024 2026 2026
WW Impact Fees 609,513$ 350,000$ 1,400,000$ -$ -$
Expenditures
Design 609,513$ -$ -$ -$ -$
Construction - - 1,400,000 - -
Equipment - - - - -
Right of Way - 350,000 - -
Total 609,513$ 350,000$ 1,400,000$ -$ -$
Funding 2022 2023 2024 2026 2026
WW Impact Fees 4,000,000$ 5,000,000$ 5,000,000$ -$ -$
PID Fees - 6,000,000 - - -
Bond Funds - 37,000,000 28,000,000 - -
TOTAL 4,000,000$ 48,000,000$ 33,000,000$ -$ -$
Expenditures
Design 4,000,000$ 8,000,000$ -$ -$ -$
Construction - 40,000,000 33,000,000 - -
Equipment - - - - -
Right of Way - - - - -
Total 4,000,000$ 48,000,000$ 33,000,000$ -$ -$
PROJECT NAME: State Hwy 5 Utility Relocation - Sewer
PROJECT NAME: Wastewater Treatment Plant Permitting and Design
Description:New wastewater treatment plant on Hurricane Creek tributary of the Elm Fork of the Trinity River.An additional
treatment plant is required to efficiently provide municipal sewer west of US 75.
Description:Relocate and expand public water and wastewater system along SH 5. Project A is from the Collin County Outer
Loop to Hackberry Drive. Project B is not currently planned and will move forward when TxDOT is closer to allocating funds for
road construction for that phase.
ANNUAL BUDGET FOR FISCAL YEAR 2023
227
CITY OF ANNA
COMMUNITY INVESTMENT PROGRAM
WASTEWATER PROJECTS
Funding 2022 2023 2024 2026 2026
Non-Bond Capital 170,000 200,000 185,000 215,000 150,000
Expenditures
Design -$ -$ -$ -$ -$
Construction - - - - -
Equipment 170,000 200,000 185,000 215,000 150,000
Right of Way - - - - -
Total 170,000$ 200,000$ 185,000$ 215,000$ 150,000$
Funding 2022 2023 2024 2026 2026
WW Impact Fees 1,286,622$ 4,000,000$ -$ -$ -$
Expenditures
Design -$ -$ -$ -$ -$
Construction 1,286,622 4,000,000 - - -
Equipment - - - - -
Right of Way - - - - -
Total 1,286,622$ 4,000,000$ -$ -$ -$
PROJECT NAME: Slayter Creek Treatment Plant Rehabilitation
Description:Trunk Sewer expansion required for large developments west of US 75; East Fork Regional Sanitary Sewer
(Hurricane Creek) - 48,000 linear feet of sanitary sewer improvements across multiple phases which are required to provide
City sewer to development projects west of US 75. Task B includes a 30" trunk sewer along Hurricane Creek from Task A to
FM 455. Staff is reviewing the potential of replacing Task A with another project.
Description: Rehabilitation and expansion of the existing Slayter Creek Wastewater Treatment Plant. The Slayter Creek
WWTP is aging and requires rehabilitation of the core plant processes and associated equipment. The rehabilitation will be
done over a 5-year period with most critical equipment replaced first.
PROJECT NAME: Hurricane Creek Line B Sanitary Sewer
ANNUAL BUDGET FOR FISCAL YEAR 2023
228
CITY OF ANNA
COMMUNITY INVESTMENT PROGRAM
WASTEWATER PROJECTS
Funding 2022 2023 2024 2026 2026
Non-Bond Capital -$ 250,000$ 250,000$ -$ -$
Expenditures
Design -$ -$ -$ -$ -$
Construction - - - - -
Equipment - 250,000 250,000 - 500,000
Right of Way - - - - -
Total -$ 250,000$ 250,000$ -$ 500,000$
PROJECT NAME: SCADA Hardware and Programming Improvements
Description: The SCADA software and the hardware that controls the water and wastewater system excluding Hackberry EST
needs to have its hardware updated and the entire logic in water system program needs to be updated. The system has very
little automation and logic; without those, operation is inefficient and time consuming. An upgrade would result in a more
efficient system operation which would reduce operation costs year over year.
ANNUAL BUDGET FOR FISCAL YEAR 2023
229
CITY OF ANNA
COMMUNITY INVESTMENT PROGRAM
PARK DEVELOPMENT
Actual Estimated Budget Budget
Prior Years 2021-22 2022-23 2023-24
BEGINNING BALANCE 2,322,141$ 2,714,472$ 3,952,393$ 2,799,099$
REVENUES
Park Development Fees 1,689,000$ 2,889,000$ 1,500,000$ 1,500,000$
Interest Revenue 9,990 14,000 9,000 14,000
Other Revenues 32,171 - - -
TOTAL 1,731,161$ 2,903,000$ 1,509,000$ 1,514,000$
OPERATIONS
Recreation 298,552$ 522,729$ 689,794$ 710,488$
Park Operations 198,641 - - -
Capital Equipment 171,808 50,000 150,000 50,000
PROJECTS
Natural Springs Park Improvements 67,423 55,000 200,000 165,000
Sherley Heritage Park Train & Improvements 33,027 30,000 769,000 -
Johnson Park Improvements 506,217 238,783 100,000 -
Bryant Park - 114,000 - -
Slayter Creek Park Improvements 38,478 304,567 200,000 -
Trails - 100,000 - -
Hurricane Creek Park - - - 100,000
Pecan Grove Park - - - 25,000
Geer Park - - - 60,000
Yank Park - - 303,500 -
Oak Hollow Park - - - 25,000
Creekside Park - - - 50,000
Anna Crossing Park - - - 60,000
Land Acquisition and Amenities 24,684 250,000 250,000 250,000
TOTAL PROJECTS 1,338,830$ 1,665,079$ 2,662,294$ 1,495,488$
ENDING FUND BALANCE 2,714,472$ 3,952,393$ 2,799,099$ 2,817,611$
669,829$ 1,092,350$ 1,822,500$ 735,000$
ANNUAL BUDGET FOR FISCAL YEAR 2023
230
CITY OF ANNA
COMMUNITY INVESTMENT PROGRAM
PARK DEVELOPMENT
Budget Budget Budget Project
2024-25 2025-26 2026-27 Total
2,817,611$ 2,685,309$ 2,531,052$
885,500$ 885,500$ 885,500$
14,000 14,000 14,000
- - -
899,500$ 899,500$ 899,500$
731,802$ 753,757$ 776,369$
- - -
50,000 50,000 50,000
- - - 487,423
- - - 832,027
- - - 845,000
- - - 114,000
- - - 543,045
- - - 100,000
- - - 100,000
- - - 25,000
- - - 60,000
- - - 303,500
- - - 25,000
- - - 50,000
- - - 60,000
250,000 250,000 250,000 1,524,684
1,031,802$ 1,053,757$ 1,076,369$
2,685,309$ 2,531,052$ 2,354,183$
250,000$ 250,000$ 250,000$
ANNUAL BUDGET FOR FISCAL YEAR 2023
231
CITY OF ANNA
COMMUNITY INVESTMENT PROGRAM
PARK DEVELOPMENT PROJECTS
Funding 2022 2023 2024 2026 2026
Developer Fee 30,000$ 769,000$ -$ -$ -$
Expenditures
Design -$ -$ -$ -$ -$
Construction 30,000 420,000 - - -
Equipment - 349,000 - - -
Right of Way - - - - -
Total 30,000$ 769,000$ -$ -$ -$
Funding 2022 2023 2024 2026 2026
Developer Fee 238,783$ 100,000$ -$ -$ -$
Expenditures
Design -$ -$ -$ -$ -$
Construction 238,783 100,000 - - -
Equipment - - - - -
Right of Way - - - - -
Total 238,783$ 100,000$ -$ -$ -$
PROJECT NAME: Sherley Heritage Park Train and Park Improvements
PROJECT NAME: Johnson Park Improvements
Description:To renovate and provide a location and necessary improvements for the display of a vintage steam engine that
will be located on the west side of the park.
Description:The park was completely renovated last year with improvements that include new baseball fields, fencing, a fully-
accessible playground and parking upgrades. Funding remains in the project to provide sports field lighting if it is determined it
is warranted after the fields have been in use for a period of time.
ANNUAL BUDGET FOR FISCAL YEAR 2023
232
CITY OF ANNA
COMMUNITY INVESTMENT PROGRAM
PARK DEVELOPMENT PROJECTS
Funding 2022 2023 2024 2026 2026
Developer Fee 100,000$ -$ -$ -$ -$
Expenditures
Design 100,000$ -$ -$ -$ -$
Construction - - - - -
Equipment - - - - -
Right of Way - - - - -
Total 100,000$ -$ -$ -$ -$
Funding 2022 2023 2024 2026 2026
Developer Fee 55,000$ 200,000$ 165,000$ -$ -$
Expenditures
Design 55,000$ -$ -$ -$ -$
Construction - 200,000 165,000 - -
Equipment - - - - -
Right of Way - - - - -
Total 55,000$ 200,000$ 165,000$ -$ -$
PROJECT NAME: Natural Springs Park Improvements
Description:An additional parking lot is needed at the park for Anna neighbors that use the Paw Park and to accommodate
future events at the park. In addition, funding is provided for a new playground which is currently in design. Grant funds will be
sought to supplement the cost of the playground.
PROJECT NAME: Trails
Description:Trails are needed to connect city parks, schools and downtown among other areas in the community. Amenities
such as trail head access points, signage, and benches will be phased in future years. Park Development funds will be used
for design and bond funding will be used to construct trails beginning in FY2024.
ANNUAL BUDGET FOR FISCAL YEAR 2023
233
CITY OF ANNA
COMMUNITY INVESTMENT PROGRAM
PARK DEVELOPMENT PROJECTS
Funding 2022 2023 2024 2026 2026
Developer Fee 304,567$ 200,000$ -$ -$ -$
Expenditures
Design 304,567$ 10,000$ -$ -$ -$
Construction - 180,000 - - -
Equipment - 10,000 - - -
Right of Way - - - - -
Total 304,567$ 200,000$ -$ -$ -$
Funding 2022 2023 2024 2026 2026
Developer Fee 250,000$ 250,000$ 250,000$ 250,000$ 250,000$
Expenditures
Design -$ -$ -$ -$ -$
Construction - - - - -
Equipment - - - - -
Right of Way 250,000 250,000 250,000 250,000 250,000
Total 250,000$ 250,000$ 250,000$ 250,000$ 250,000$
Description:This funding is dedicated to purchasing park land, participating in partnership with developers or other agencies
to develop or enhance new parks, and develop existing park land with new park amenities. This is based on receiving half of
the projected developer contributions with a goal of working with the developers to dedicate land and build the park instead of
receiving the fees.
PROJECT NAME: Slayter Creek Park Improvements
PROJECT NAME: Land Acquisition and Amenities
Description:Funding at Slayter Creek Park is primarily for renovating the splash pad, major improvements to the baseball
fields, expansion of the northern parking lot and sports lighting for the practice fields on the south end of the park. The addition
of pickleball courts and two basketball courts is also planned, and a fitness court will be located just southeast of the splash
pad near the location of a future restroom building. Shade for the pickleball courts is being considered, but it is not yet funded.
ANNUAL BUDGET FOR FISCAL YEAR 2023
234
CITY OF ANNA
COMMUNITY INVESTMENT PROGRAM
PARK DEVELOPMENT PROJECTS
Funding 2022 2023 2024 2026 2026
Developer Fee 114,000$ -$ -$ -$ -$
Expenditures
Design -$ -$ -$ -$ -$
Construction 114,000 - - - -
Equipment - - - - -
Right of Way - - - - -
Total 114,000$ -$ -$ -$ -$
Funding 2022 2023 2024 2026 2026
Developer Fee -$ -$ 100,000$ -$ -$
Expenditures
Design -$ -$ 100,000$ -$ -$
Construction - - - - -
Equipment - - - - -
Right of Way - - - - -
Total -$ -$ 100,000$ -$ -$
PROJECT NAME: Hurricane Creek Park
Description:Funding is for the creation of a site plan for the undeveloped park property. Public input from the surrounding
neighborhood will be considered during design development.
PROJECT NAME: Bryant Park
Description:Bryant Park is being activated to serve as practice space for youth sports and to provide fields for a youth soccer
program that is being started by the Neighborhood Services Department. The FY2022 funding will be for the construction of a
6' black vinyl-coated chain link fence around the perimeter of Bryant Park.
ANNUAL BUDGET FOR FISCAL YEAR 2023
235
CITY OF ANNA
COMMUNITY INVESTMENT PROGRAM
PARK DEVELOPMENT PROJECTS
Funding 2022 2023 2024 2026 2026
Developer Fee -$ -$ 25,000$ -$ -$
Expenditures
Design -$ -$ 25,000$ -$ -$
Construction - - - - -
Equipment - - - - -
Right of Way - - - - -
Total -$ -$ 25,000$ -$ -$
Funding 2022 2023 2024 2026 2026
Developer Fee -$ -$ 60,000$ -$ -$
Expenditures
Design -$ -$ 60,000$ -$ -$
Construction - - - - -
Equipment - - - - -
Right of Way - - - - -
Total -$ -$ 60,000$ -$ -$
PROJECT NAME: Pecan Grove Park
Description:Funding is for the creation of a site plan for the undeveloped park property. Public input from the surrounding
neighborhood will be considered during design development.
PROJECT NAME: Geer Park
Description:Funding is for the creation of a site plan for the undeveloped park property. Public input from the surrounding
neighborhood will be considered during design development.
ANNUAL BUDGET FOR FISCAL YEAR 2023
236
CITY OF ANNA
COMMUNITY INVESTMENT PROGRAM
PARK DEVELOPMENT PROJECTS
Funding 2022 2023 2024 2026 2026
Developer Fee -$ 303,500$ -$ -$ -$
Expenditures
Design -$ 53,500$ -$ -$ -$
Construction - 250,000 - - -
Equipment - - - - -
Right of Way - - - - -
Total -$ 303,500$ -$ -$ -$
Funding 2022 2023 2024 2026 2026
Developer Fee -$ -$ 25,000$ -$ -$
Expenditures
Design -$ -$ 25,000$ -$ -$
Construction - - - - -
Equipment - - - - -
Right of Way - - - - -
Total -$ -$ 25,000$ -$ -$
PROJECT NAME: Yank Park
Description:Yank Park was built by the developer of the adjacent subdivision. However, the curb around the playground
does not provide acceptable accessibility. Funding is for the design and construction of park improvements which include a
trail around the playground and a half-court basketball court.
PROJECT NAME: Oak Hollow Park
Description:Funding is for the creation of a site plan for the undeveloped park property. Public input from the surrounding
neighborhood will be considered during design development.
ANNUAL BUDGET FOR FISCAL YEAR 2023
237
CITY OF ANNA
COMMUNITY INVESTMENT PROGRAM
PARK DEVELOPMENT PROJECTS
Funding 2022 2023 2024 2026 2026
Developer Fee -$ -$ 50,000$ -$ -$
Expenditures
Design -$ -$ 50,000$ -$ -$
Construction - - - - -
Equipment - - - - -
Right of Way - - - - -
Total -$ -$ 50,000$ -$ -$
Funding 2022 2023 2024 2026 2026
Developer Fee -$ -$ 60,000$ -$ -$
Expenditures
Design -$ -$ 60,000$ -$ -$
Construction - - - - -
Equipment - - - - -
Right of Way - - - - -
Total -$ -$ 60,000$ -$ -$
PROJECT NAME: Anna Crossing Park
Description:Funding is for the creation of a site plan for the undeveloped park property. Public input from the surrounding
neighborhood will be considered during design development.
PROJECT NAME: Creekside Park
Description:Funding is for the creation of a site plan for the undeveloped park property. Public input from the surrounding
neighborhood will be considered during design development.
ANNUAL BUDGET FOR FISCAL YEAR 2023
238
SUPPLEMENTAL
INFORMATION
239
240
♦Accounting
♦Assist the City to ensure long-term financial stability and a healthy financial position;
CITY OF ANNA
FINANCIAL POLICIES OVERVIEW
The City of Anna, Texas financial policies set forth the basic framework for the fiscal management of the City. These
policies are to ensure consistency in the City's financial processes related to revenue, expenditures, purchasing,
accounting, investing, fiscal management, internal controls, and fund balance, as well as integrity, communication,
prudent stewardship, planning, accountability, and full disclosure. These policies are intended to:
♦Financial Reporting
♦Debt Management
♦Assist the City Council and City staff in evaluating current activities and proposals for future programs;
Policy areas include:
♦Demonstrate to the Neighbors of Anna, the investment community, and the bond rating agencies that the City is
committed to strong fiscal operations;
♦Fairly present and fully disclose the financial position of the City in conformity with accounting practices generally
accepted in the United States of America; and
♦Demonstrate compliance with finance-related legal and contractual issues in accordance with the Texas Local
Government Code and other related legal mandates upon the City.
The policies are to be reviewed on an annual basis and modified to accommodate changing circumstances and
conditions.
♦Annual Budget Process
♦Revenue Management
♦Fund Balance
A summary of each of the above listed policy areas along with a complete copy of the financial policies can be found in
the following pages.
♦Operating Expenditures
The FY2023 budget is currently in compliance with relevant financial policies as stated here.
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CITY OF ANNA
FINANCIAL POLICIES SUMMARY
Revenue Management
Annual Budget Process
IV. Budgeting is an essential element of the financial planning, control, and evaluation process of municipal
government. The budget shall be prepared on the basis of priorities outlined by the City Council and the City Manager
in the Strategic Plan. In addition, the budget shall be prepared and presented to meet the requirements of Section 102
of the Texas Local Government Code.
IV.I. The annual budget document shall be published in a format that satisfies all criteria established by the Government
Finance Officers Association's Distinguished Budget Program. The final budget document shall be published no later
than 90 days following the date of the budget's adoption by the City Council
IV.I. The City's annual budget shall be prepared and adopted on a basis consistent with generally accepted accounting
principles for all governmental and proprietary funds except the capital projects funds, which Council approves project-
length budgets.
IV.I. The basis of budgeting will be the same as the basis of accounting; that is, that budgets for the General Fund and
all special revenue funds are prepared on the modified accrual basis of accounting, and budgets for the Utility
(Proprietary) Fund are presented on a full accrual basis, except that capital purchases and depreciation are not
adjusted until year-end financial reporting.
IV.I. A balanced budget is one in which total proposed expenditures shall not exceed the total estimated income. The
City’s goal is to balance the operating budget with current revenues, whereby, current revenues match and fund on-
going expenditures. The City considers the budget balanced when total expenditures are equal to total revenues.
However, the budget is also balanced when total expenditures are less then total revenues, a surplus. There may also
be instances where the City plans to spend excess fund balance accumulated from previous years on one-time non-
recurring purchases, while maintaining established reserves. The City considers the budget to be balanced in this case
as well. However, the plan shall not be to build on-going expenditures into this type of funding.
V.A.1. For every annual budget, the City shall levy two property tax rates: debt service and operation/maintenance. The
debt service levy shall be sufficient for meeting all principal and interest payments associated with the City's
outstanding general obligation debt for that budget year. The debt service levy and related debt service expenditures
shall be accounted for in the Debt Service Fund. The operation and maintenance levy shall be accounted for in the
General Fund.
V.A.1. The City will maintain a policy of levying the lowest tax rate on the broadest tax base. Minimal exemptions will be
provided to homeowners, senior citizens, and disabled veterans. The City may consider providing tax abatements or
other incentives to encourage development.
V.A.3. The City will establish utility fees (water, wastewater, and sanitation) at a level that attempts to recover the full
cost of providing the service.
V.A. To protect the City's financial integrity, the City will maintain a diversified and stable revenue system to shelter it
from fluctuations in any one revenue source.
V.A.2. The State Comptroller’s Office collects, administers, and disburses sales tax on a monthly basis.
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CITY OF ANNA
FINANCIAL POLICIES SUMMARY
Debt Management
V.B. Capital outlay is defined as machinery, vehicles or equipment that exceeds $5,000 and has a useful life of at least
three years. Existing capital equipment shall be replaced when needed to ensure the optimal productivity of City
employees.
V.B. Capital improvement is defined as an enhancement that exceeds $50,000 and has a useful life of at least ten
years. Capital improvements are budgeted as multi-year projects in the Community Investment Program budget.
Operating Expenditures
Fund Balance
VIII. F. It is the goal of the City to achieve and maintain an unassigned General Fund fund balance equal to 40% of total
appropriations. The City considers a balance of less than 25% to be a cause for concern, barring unusual or deliberate
circumstances, and a balance of more than 40% as excessive.
V.A. When developing the annual budget, the City Manager shall project revenues from every source based on actual
collections from the preceding year and estimated collections of the current fiscal year, while taking into account known
circumstances which will impact revenues for the new fiscal year. The revenue projections for each fund should be
made conservatively so that total actual fund revenues exceed budgeted projections.
V.B. The annual budget shall appropriate sufficient funds for operating, recurring expenditures necessary to maintain
established (i.e. status quo) quality and scope of city services.
IX.B. Under the governance and guidance of Federal and State laws and the City's Charter, ordinances and resolutions,
the City may periodically enter into debt obligations to finance the construction or acquisition of infrastructure and other
assets; or to refinance existing debt for the purpose of meeting its governmental obligation to its residents. It is the
City’s desire and direction to ensure that such debt obligations are issued and administered in such fashion as to obtain
the best long-term financial advantage to the City and its residents, while making every effort to maintain and improve
the City’s bond ratings.
I.D. The City will prepare and publish a Comprehensive Annual Financial Report. The Annual Report will be prepared
in accordance with generally accepted accounting principles and will be presented annually to the Government Finance
Officers Association (GFOA) for evaluation and awarding of the Certification of Achievement for Excellence in Financial
Reporting. The Annual Report will be published and presented to the City Council within 180 days after the end of the
fiscal year.
Financial Reporting
IX.B. The City shall not issue debt obligations or utilize debt proceeds to finance current operations of the City.
VIII. G. It shall be the goal of the City to maintain a working capital reserve in the Utility Fund of 25% of total
appropriations in order to provide for potential unanticipated needs or the impact of weather.
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CITY OF ANNA
FINANCIAL POLICIES SUMMARY
Accounting
I.A. The Finance Director and Accounting Manager are responsible for establishing and maintaining the chart of
accounts and for properly recording financial transactions.
I.B. The accounts of the City are organized and operated on the basis of funds and account groups. Each fund is
created for a specific purpose except for the General Fund. The General Fund is used to account for all transactions
not accounted for in other funds. Fund accounting is used to aid management in demonstrating compliance with
finance-related legal and contractual provisions.
I.B. Account balances shall be reported on the modified accrual basis of accounting within the General Fund and other
governmental funds and the accrual basis of accounting in the Utilities Fund.
I.C.1-2 The City will be audited annually by an outside independent auditing firm or other times as may be deemed
necessary. The auditors must be a CPA and must demonstrate that they have the breadth and depth of staff to
conduct the City’s annual audit in accordance with generally accepted auditing standards, generally accepted
government auditing standards, and contractual requirements. An annual independent audit will be completed and filed
with the City Secretary within one hundred eighty (180) days from the completion of each fiscal year, the results of
which shall be presented to and approved by the City Council.
I.C.3. The financial statements to the City are to be prepared in conformity with generally accepted accounting
principles (GAAP) in the United States of America as applied to governmental units. The Governmental Accounting
Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial
reporting principles.
ANNUAL BUDGET FOR FISCAL YEAR 2023
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City of Anna, Texas
Financial Policies
Adopted: May 25, 2021
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FINANCIAL POLICIES
The City of Anna, Texas financial policies set forth the basic framework for the fiscal
management of the City. These policies are to ensure consistency in the City's financial
processes related to revenue, expenditures, purchasing, accounting, investing, fiscal
management, internal controls, and fund balance, as well as integrity, communication, prudent
stewardship, planning, accountability, and full disclosure. These policies are intended to:
A. Assist the City to ensure long-term financial stability and a healthy financial position;
B. Assist the City Council and City staff in evaluating current activities and proposals for
future programs;
C. Demonstrate to the Neighbors of Anna, the investment community, and the bond rating
agencies that the City is committed to strong fiscal operations;
D. Fairly present and fully disclose the financial position of the City in conformity with
accounting practices generally accepted in the United States of America; and
E. Demonstrate compliance with finance-related legal and contractual issues in accordance
with the Texas Local Government Code and other related legal mandates upon the City.
The policies are to be reviewed on an annual basis and modified to accommodate changing
circumstances and conditions.
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TABLE OF CONTENTS
I. ACCOUNTING, AUDITING, AND FINANCIAL REPORTING ...………………. 4
II. INTERNAL CONTROLS …………………………………………………………... 5
III. CASH HANDLING ………………………………………………………………….7
IV. ANNUAL BUDGET PROCESS …………………………………………………….10
V. BUDGET ADMINISTRATION ……………………………………………………..12
VI. ASSET MANAGEMENT ……………………………………………………………16
VII. FIXED ASSETS …………………………………………………………………… ..17
VIII. FUND BALANCE AND WORKING CAPITAL RESERVE POLICY……………..18
IX. DEBT MANAGEMENT POLICY …………………………………………………..21
X. POST ISSUANCE COMPLIANCE FOR TAX EXEMPT DEBT …………………..30
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FINANCIAL MANAGEMENT POLICIES
I. ACCOUNTING, AUDITING, AND FINANCIAL REPORTING
A. Accounting
The Finance Director and Accounting Manager are responsible for establishing and
maintaining the chart of accounts and for properly recording financial transactions.
B. Funds
The accounts of the City are organized and operated on the basis of funds and account
groups. Each fund is created for a specific purpose except for the General Fund. The General
Fund is used to account for all transactions not accounted for in other funds. Fund
accounting is used to aid management in demonstrating compliance with finance-related
legal and contractual provisions.
The City's annual budget shall be prepared and adopted on a basis consistent with generally
accepted accounting principles for all governmental and proprietary funds except the capital
projects funds, which Council approves project-length budgets.
Account balances shall be reported on the modified accrual basis of accounting within the
General Fund and other governmental funds and the accrual basis of accounting in the
Utilities Fund.
C. External Auditing
The City will be audited annually by an outside independent auditing firm or other times as
may be deemed necessary.
1. External Auditor Repute – The auditors must be a CPA and must demonstrate that they
have the breadth and depth of staff to conduct the City’s annual audit in accordance with
generally accepted auditing standards, generally accepted government auditing
standards, and contractual requirements.
2. Timing - An annual independent audit will be completed and filed with the City
Secretary within one hundred eighty (180) days from the completion of each fiscal year,
the results of which shall be presented to and approved by the City Council.
3. Financial Statements - The financial statements to the City are to be prepared in
conformity with generally accepted accounting principles (GAAP) in the United States
of America as applied to governmental units. The Governmental Accounting Standards
Board (GASB) is the accepted standard-setting body for establishing governmental
accounting and financial reporting principles.
4. Management Letter – The external auditor will prepare and review the Management
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Letter with the City Council within 180 days from the end of the fiscal year. The external
auditor will present and review the audit with City Council at a regular scheduled
meeting.
5. Rotation of External Auditor - As stated in the City Charter, the City shall not use the
same firm for more than five consecutive years.
D. External Financial Reporting
The City will prepare and publish a Comprehensive Annual Financial Report (CAFR). The
CAFR will be prepared in accordance with generally accepted accounting principles and
will be presented annually to the Government Finance Officers Association (GFOA) for
evaluation and awarding of the Certification of Achievement for Excellence in Financial
Reporting. The CAFR will be published and presented to the City Council within 180 days
after the end of the fiscal year.
E. Internal Financial Reporting
The Finance Department will monitor revenues and expenditures as compared to current
year budgets and investigate any variances found. Staff will prepare internal financial
reports on a monthly basis sufficient for management and Council to plan, monitor, and
control the City’s fiscal affairs. This report will compare previous year-to-date (YTD)
actuals to current YTD actuals of the same quarter, as well as percentage of budget
remaining.
In addition, a more detailed analysis and report will be completed on a quarterly basis and
provided to the City Manager and City Council. The report shall accurately reflect the City’s
current position in regard to revenue and expenditure performance, as well as any additional
information that reflects the City’s current and future fiscal position.
F. Bank Depository
The City shall select a bank depository that will meet the needs of the City and comply with
all state laws governing such depositories and the management and safeguarding of public
funds. The City shall issue a request for proposals/qualifications for the bank depository
services every five years, or more often if necessary. However, said requirements shall not
restrict the number of years, either cumulatively or consecutively, that any bank depository
shall be used. Depositories shall be selected on a number of criteria, including but not
limited to, ability to comply with state and local statutes, customer service, hours of
operation, yield on deposits, geographic proximity to City Hall, services offered, etc.
II. INTERNAL CONTROLS
A. Written Procedures
1. The City shall maintain an environment conducive to good internal control.
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2. Definitions
Internal Control comprises the plan of organization and all of the coordinated methods and
measures adopted within the City to safeguard its assets, check the accuracy and reliability of its
assets, check the accuracy and reliability of its accounting data, promote operational efficiency,
and encourage adherence to prescribed managerial policies. (This is the broad definition,
recognizing that a “system” of internal control extends beyond those matters which relate
directly to the accounting and finance functions. Source: AICPA SAS). This broad definition can
be subdivided into two components; accounting and administrative, as follows:
a. Accounting controls comprise the plan of organization and all the methods and procedures
that are concerned mainly with, and relate directly to, the safeguarding of assets and the
reliability of the financial records.
b. Administrative controls comprise the plan of organization and all the methods and
procedures that are concerned mainly with operational efficiency and adherence to managerial
policies and usually relate only indirectly to the financial records.
This policy is concerned primarily with the “Accounting Controls” and when the terms “internal
controls” or “controls” are used, it is meant as Accounting Controls.
3. Responsibilities
The Finance Department is responsible for designing appropriate controls for the departments
and the departments are responsible for implementation. Inherent in these responsibilities is the
recognition that the cost of internal control should not exceed the benefits expected to be derived.
Also, internal controls may become inadequate as conditions change, thus requiring review and
modification.
4. Objectives
To provide management with reasonable, but not absolute, assurance that assets are safeguarded
against loss from unauthorized use or disposition, and that transactions are executed in
accordance with management’s authorization and recorded properly to permit the preparation of
general-purpose financial statements in accordance with generally accepted accounting
principles.
5. Basic Elements of Internal Control
a. Personnel - Objectives are dependent on competence and integrity of personnel,
independence of assigned functions, and their understanding of prescribed procedures.
b. Computer Data Processing - Control over development, modification, and maintenance of
computer programs; control over use and changes to data maintained on computer files;
application controls, for example, edits that verify vendor numbers for check writing.
c. Segregation of Duties - Procedures designed to detect errors and irregularities should be
performed by persons other than those who are in a position to perpetrate them.
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d. Execution of Transactions - There is reasonable assurance that transactions are executed as
authorized.
e. Recording of Transactions - To permit preparation of financial statements, transactions are
recorded in the proper period, amounts, and classification.
f. Access to Assets - Both direct physical access and indirect access through
preparation/processing of documents that authorize the use or disposition of assets be limited
to authorized personnel.
g. Comparison of Recorded Accountability with Assets - Comparison of actual assets with the
recorded accountability, such as bank reconciliations and physical inventories.
Accounting will utilize these basic elements of internal control in formulating departmental plans
suitable to each department’s needs. An annual review of the plans will be performed and
modifications made as required (or as a result of internal or external audits).
B. Internal Audit Program
1. Committee - An internal audit committee, consisting of the Finance Director,
Accounting Manager, and Budget Manager will be established. Annually, the Internal
Audit Committee will review the administrative directives for any process improvements
or changes and submit them for approval to the City Manager
2. Departmental Audits – Departmental processes will be reviewed on an on-going basis to
ensure dual control of City assets and to identify the opportunity for fraud potential, as
well as to ensure that departmental internal procedures are documented and updated as
needed.
3. Employee or Transaction Review – Programs to be audited include petty cash (cash
drawers), city credit card accounts, time entry, and travel expense. Discrepancies will
be identified and remedied. The Department Director will be notified of the situation
and, in cases of serious infractions, the City Manager will also be notified as well.
C. Department Director’s Responsibility
Department Director’s responsibilities to the City are to ensure that good internal controls
are followed throughout his or her department, that all guidelines on cash handling and
internal controls are implemented, and that all internal or external auditor internal control
recommendations are addressed.
III. CASH HANDLING
A. Purpose
The Cash Handling Policy is meant to provide City of Anna employees with guidelines on
handling cash from the initial point of collection through depositing and the reconciliation
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process. Well managed cash handling is critical to safeguard the liquid assets of the City
of Anna, provides a sound basis for generating accurate and reliable information and
encourages adherence to federal and State of Texas laws and regulations. Finally, well
managed cash handling promotes departmental efficiency and encourages employees who
handle cash and interface with the public to provide courteous and outstanding customer
service and support while safeguarding public funds.
B. Basic Cash Handling Principles:
All monies in the possession of City of Anna employees must be managed with the utmost
care and understanding of the public trust given when handling public money. It is
expressly understood that public monies require employees to use their best judgement
when processing and depositing cash they are responsible for.
Employees should consider the following when handling cash:
• Are funds safely kept?
• Are transactions promptly processed?
• Am I providing high levels of customer service?
• Are funds being reconciled accurately?
• Do my actions pose any risk of loss or theft of public funds?
In consideration of the basic principle outlined above, the following directives are set forth
to ensure the proper safeguarding and processing of public funds.
All monies prepared for deposit shall not be commingled with or used in the following
ways:
• Employees’ personal money
• Cashing employee personal checks
• Making personal change for City employees
• Combining deposits with another employees’ cash drawer onto a single report
Employees who are authorized to handle cash shall be issued their own individual cash
box/drawer/register. The Finance Director is authorized to open and review any cash box
at any time against the daily transactions. This will only be done in the presence of at least
two other employees. It is expected that any employees collecting cash are held accounting
for the transactions they handle. It should be possible to accurately determine the amount
of cash for which each employee is responsible for at any point in time during any day.
Cash boxes/drawers/registers shall always be locked when unattended or not in use and
prior to securing in their department safe at the close of each business day.
Employees shall verify and balance in their box and prepare a report of transactions each
day when preparing their daily deposit.
C. Processing Transactions:
Cash received in person from a payer by a City employee shall be kept in view of and
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counted in front of the payer until the receipt is issued to the payer and the payer is satisfied.
The City cashier employee shall count change due to the customer/payer twice - once to
himself and once back to the payer.
A receipt represents proof of payment and employees shall issue a receipt for every payment
they receive. Receipts that are computer-generated shall indicate the payment method (i.e.
cash, check, money order, etc.). Payments are entered in the Cash Receipts Entry Screen in the
current Computer Software System. All hand-written receipts shall be maintained in a receipt
book with carbon copies maintain for inspection and inclusion with deposit reports. Hand-
written receipts are not preferred and should only be used in rare events when the software
system is down or to provide greater service and expediency to a customer.
Checks must be made payable to the City of Anna. The City cannot accept third-party checks.
Employees should review checks carefully to determine the legal amount of the check. If the
numeric amount on the check differs from the written amount, the written amount prevails as
the legal amount. If the check includes only a numeric amount, the numeric amount is the legal
amount. Employees are not permitted to change any amounts on a check.
Whenever a payment is received, it is expected that the payment will be processed and prepared
for deposit within 24 hours.
D. Deposits:
At the conclusion of each day all cash and checks shall be secured in each respective
employees’ cash boxes/drawer and placed in a safe until the bank deposit is prepared. A bank
deposit that includes the previous day’s cash collections for all departments is hand-delivered
to the finance department each morning by 9:00 a.m. Upon receipt of all cash for deposits,
finance department will provide all deposits to the Utility Billing Supervisor to take to the bank
for processing each morning.
Unless expressly authorized by the City Manager of Finance Director no employees shall hold
any payment for any reason. All payments are expected to be prepared for deposit within 24
hours of receipt. The City of Anna does not hold checks in anticipation of providing a refund.
The practice of holding payments for a refund is strictly prohibited and considered a poor
safekeeping of public funds. If an employee is found to engage in this practice there may be
cause for disciplinary action. This applies to all services provided by the City of Anna, i.e.,
utility billing, parks fees, building & permit fees, etc.
E. Reconciliations:
Each employee authorized to handle cash shall prepare a daily reconciliation of his/her cash
box. Amounts received, receipts issued and actual monies deposited must be reconciled each
day.
The total of all cash, checks, money orders and credit card received must equal the total amount
of receipts issued to customers. A Notice of Error Statement–Cash Overage or Shortage Form
must be prepared and given to the Finance Director in the event of a money overage or shortage
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discrepancy. This Form must contain the date, employee’s name, type of payment, overage or
shortage amount, explanation as to what caused the error(s) and be signed by the applicable
employee and Director of Finance.
IV. ANNUAL BUDGET PROCESS
Budgeting is an essential element of the financial planning, control, and evaluation process of
municipal government. The budget shall be prepared on the basis of priorities outlined by the
City Council and the City Manager in the Strategic Plan. In addition, the budget shall be prepared
and presented to meet the requirements of Section 102 of the Texas Local Government Code.
A. Fiscal Year
The fiscal year of the City begins on the first day of October and ends on the last day of
September on the next succeeding year. Such fiscal year also constitutes the budget and
accounting year.
B. Submission of Budget and Budget Message
On or before the 15th day of August of the fiscal year, the City Manager must submit to
the City Council a budget for the ensuing fiscal year and an accompanying budget message.
C. Budget Message
The City Manager's message must explain the budget both in fiscal terms and in terms of
the work programs. It must outline the proposed financial policies of the City for the
ensuing fiscal year, describe the important features of the budget, indicate any major
changes from the current year in financial policies, expenditures, and revenues together
with the reasons for such changes, summarize the City's debt position and include such
other material as the City Manager deems desirable.
D. Budget a Public Record
The budget and all supporting schedules must be filed with the person performing the
duties of City Secretary when submitted to the City Council and must be open to public
inspection by anyone interested.
E. Public Hearing on Budget
The City Council shall hold a public hearing on the proposed budget. Any person may
attend and may participate in the hearing. The hearing will be held after the 15th day after
the date the proposed budget is filed with the City Clerk but before the date the City Council
makes its tax levy.
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Notice of the date, time, and location of the hearing will be published not earlier than the
30th or later than the 10th day before the public hearing in at least one newspaper of general
circulation in the county.
The notice will include, in type of a size at least equal to the type used for other items in
the notice, the statement “This budget will raise more total property taxes than last year’s
budget by (insert total dollar amount of increase and percentage increase), and of that
amount (insert amount computed by multiplying the proposed tax rate by the value of new
property added to the roll) is tax revenue raised from new property added to the tax roll
this year.”
F. Adoption of Budget
At the conclusion of the public hearing, the City Council shall take action on the proposed
budget. A vote to adopt the budget must be a record vote.
Adoption of a budget that will require raising more revenue from property taxes than in the
previous year requires a separate vote of the City Council to ratify the property tax increase
reflected in the budget. This vote is in addition to and separate from the vote to adopt the
budget or a vote to set the tax rate.
Should the City Council take no final action on or before such day, the current budget will
continue to be in force on a month-to-month basis until a new budget is adopted.
An adopted budget must contain a cover page that includes a statement that accurately
describes the property tax revenue as increasing, decreasing or staying the same; the record
vote of each member of the City Council by name; the municipal property tax rates for the
preceding fiscal year and current fiscal year; and the total amount of debt obligation secured
by property taxes.
G. Budget, Appropriation and Amount to be Raised by Taxation
On final adoption, the budget is in effect for the budget year. Final adoption of the budget
by the City Council constitutes the official appropriations as proposed by expenditures for
the current year and constitutes the basis of official levy of the property tax as the amount
of tax to be assessed and collected for the corresponding tax year. Estimated expenditures
will in no case exceed proposed revenue plus cash on hand. Unused appropriations may be
transferred to any item required for the same general purpose.
H. Certification; Copies Made Available
A copy of the budget, as finally adopted, must be filed with the person performing the
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duties of City Secretary and such other places required by state law or as the City Council
may designate. The final budget must be printed, or otherwise reproduced and sufficient
copies made available upon request for the use of all offices, agencies, interested persons
and civic organizations.
I. Budget Document
The annual budget document shall be published in a format that satisfies all criteria
established by the Government Finance Officers Association's Distinguished Budget
Program. The final budget document shall be published no later than 90 days following the
date of the budget's adoption by the City Council.
The City's annual budget shall be prepared and adopted on a basis consistent with generally
accepted accounting principles for all governmental and proprietary funds except the capital
projects funds, which Council approves project-length budgets.
The basis of budgeting will be the same as the basis of accounting; that is, that budgets for the
General Fund and all special revenue funds are prepared on the modified accrual basis of
accounting, and budgets for the Utility (Proprietary) Fund are presented on a full accrual basis,
except that capital purchases and depreciation are not adjusted until year-end financial reporting.
A balanced budget is one in which total proposed expenditures shall not exceed the total estimated
income. The City’s goal is to balance the operating budget with current revenues, whereby,
current revenues match and fund on-going expenditures. The City considers the budget balanced
when total expenditures are equal to total revenues. However, the budget is also balanced when
total expenditures are less then total revenues, a surplus. There may also be instances where the
City plans to spend excess fund balance accumulated from previous years on one-time non-
recurring purchases, while maintaining established reserves. The City considers the budget to be
balanced in this case as well. However, the plan shall not be to build on-going expenditures into
this type of funding.
V. BUDGET ADMINISTRATION
The City’s Charter (Section 7.09) addresses amending the adopted budget. Under conditions which may
arise and which could not reasonably have been foreseen in the normal process of planning the budget, the
City Council may, by the affirmative vote of a majority of the full membership of the City Council, amend
or change the budget to provide for any additional expense in which the general welfare of the citizenry is
involved. These amendments must be by ordinance and must become an attachment to the annual budget.
Transfers between funds must be accomplished by budget amendment approved by the City Council.
Budget amendments calling for new fund appropriations must also be approved by the City Council.
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Expenditures within each fund will remain within each department's original appropriation unless a budget
adjustment is approved by the City Manager. Transfers between expenditure accounts in one department
may occur with the approval of the Budget Manager. Transfers between operating departments may occur
with the approval of the City Manager.
According to the City’s Charter (Section 7.13) all annual appropriations lapse at fiscal year-end. Under the
City's budgetary process, outstanding encumbrances are reported as reservations of fund balances and do
not constitute expenditures or liabilities since the commitments will be re-appropriated and honored the
subsequent fiscal year.
A. REVENUE MANAGEMENT
To protect the City's financial integrity, the City will maintain a diversified and stable revenue system to
shelter it from fluctuations in any one revenue source. Recognizing that sales tax is a volatile, unpredictable
source of revenue, the City will attempt to reduce its dependence on sales tax revenue.
1. Property Tax Revenues
For every annual budget, the City shall levy two property tax rates: debt service and
operation/maintenance. The debt service levy shall be sufficient for meeting all principal and
interest payments associated with the City's outstanding general obligation debt for that budget
year. The debt service levy and related debt service expenditures shall be accounted for in the Debt
Service Fund. The operation and maintenance levy shall be accounted for in the General Fund.
According to the Texas Property Tax Reform and Transparency Act of 2019, the operation and
maintenance levy will not exceed the three and one-half percent voter-approval property tax rate
without a mandatory election. As a result, it should be the policy of the City of Anna to adopt a
tax rate below the voter-approval property tax rate.
The City will maintain a policy of levying the lowest tax rate on the broadest tax base. Minimal
exemptions will be provided to homeowners, senior citizens, and disabled veterans. The City may
consider providing tax abatements or other incentives to encourage development.
2. Sales Tax Revenue
The State Comptroller’s Office collects, administers, and disburses sales tax on a monthly basis.
However, there is a two-month lag between the month of sales and when the City receives the
revenue. The Budget Manager monitors and reports the activity, reflecting any state audit
adjustments, refunds to gross collections, or fees withheld for the collection process.
Accounting staff reports the sales tax revenues based on the month of sales. This results in sales
tax received in the month of October and November being accrued back to the previous year.
3. Utility Charges
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The City will establish utility fees (water, wastewater, and sanitation) at a level that attempts to
recover the full cost of providing the service.
• Utility rates should identify the relative costs of serving different classes of customers.
• Where possible, utility rates should be designed to reduce peak (hour and day) demands on the
utility systems.
4. Impact Fees
Impact Fees are currently imposed for water, wastewater, and roadway in accordance with
applicable City Ordinances and state law. Impact fees will be re-evaluated at least every five years,
as required by state law.
When developing the annual budget, the City Manager shall project revenues from every source
based on actual collections from the preceding year and estimated collections of the current fiscal
year, while taking into account known circumstances which will impact revenues for the new fiscal
year. The revenue projections for each fund should be made conservatively so that total actual fund
revenues exceed budgeted projections.
B. OPERATING EXPENDITURES
Operating expenditures shall be accounted, reported, and budgeted for in the following major
categories:
Operating, Recurring Expenditures:
• PAYROLL
• SUPPLIES
• MAINTENANCE
• CONTRACTUAL SERVICES
Operating, Non-Recurring Expenditures
• CAPITAL OUTLAY
The annual budget shall appropriate sufficient funds for operating, recurring expenditures necessary to
maintain established (i.e. status quo) quality and scope of city services.
The City will constantly examine the methods for providing public services in order to reduce operating,
recurring expenditures and/or enhance quality and scope of public services with no increase to cost.
Payroll expenditures will reflect the minimum staffing needed to provide established quality and scope
of city services. To attract and retain employees necessary for providing high-quality service, the City
shall maintain a compensation and benefit package competitive with the public and, when quantifiable,
private service industries.
Supply expenditures shall be sufficient for ensuring the optimal productivity of City employees.
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Maintenance expenditures shall be sufficient for addressing the deterioration of the City’s capital assets
to ensure the optimal productivity of the capital assets. Maintenance should be conducted to ensure a
relatively stable level of maintenance expenditures for every budget year.
The City will utilize contracted labor for the provision of city services whenever private contractors
can perform the established level of service at less expense to the City. The City will regularly evaluate
its agreements with private contractors to ensure the established levels of service are performed at the
least expense to the City.
Capital outlay is defined as machinery, vehicles or equipment that exceeds $5,000 and has a useful life
of at least three years. Existing capital equipment shall be replaced when needed to ensure the optimal
productivity of City employees.
Capital improvement is defined as an enhancement that exceeds $50,000 and has a useful life of at least
ten years. Capital improvements are budgeted as multi-year projects in the Community Investment
Program budget.
To assist in controlling the growth of operating expenditures, operating departments will submit their
annual budgets to the City Manager within a ceiling calculated by the Budget Manager. Projected
expenditures that exceed the ceiling must be submitted as separate supplemental budget request.
C. LONG-TERM FINANCIAL PLANS
The City will adopt every annual budget in context of a long-term financial plan for the General Fund.
Financial plans for other funds may be developed as needed.
The General Fund long-term plan will establish assumptions for revenues, expenditures, and changes
to fund balance over a five-year horizon. The assumptions will be evaluated each year as part of the
budget development process.
D. BUDGET CONTINGENCY PLAN
This policy is designed to establish general guidelines for managing revenue shortfalls
resulting from local and national economic downturn that adversely affect the City’s revenue
stream.
1. Immediate Action
Once a budgetary shortfall is projected, the City Manager will take the necessary actions to
offset the projected shortfall with a reduction in current expenditures. The City Manager may:
a. Freeze all hiring and filling of vacant positions except those deemed to be absolutely
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necessary;
b. Review and delay all planned remaining capital expenditures not funded by bond
proceeds;
c. Delay all “non-essential” spending or equipment replacement purchases.
2. Further Action
If the above actions are insufficient to offset the revenue deficit and the shortfall continues to
increase, the City Manager will further reduce operating expenses to balance the variance.
Any remaining service level reductions, including workforce reductions, will be reviewed and
addressed between the City Council and City Manager.
VI. ASSET MANAGEMENT
A. Investments
1. Investment Policy - The City Council has formally approved a separate Investment Policy
for the City that meets the requirements of the Public Funds Investment Act (PFIA),
Section 2256 of the Texas Local Government Code. The policy is reviewed annually by
the Council and applies to all financial assets held by the City.
2. Quarterly Report - As required by the Public Funds Investment Act (PFIA), a Quarterly
Investment Report will be prepared and provided to the City Council. The report shall
consist of at a minimum the following:
a) A comparison of the prior quarter investment’s book and market value;
b) Contain the current quarter and year-to-date (YTD) average yields;
c) Reference the amount of interest income by quarter and YTD;
d) List each investment instrument for the previous and current quarter with its rate of
return, purchase and maturity date, book value, and market value;
e) Provide a summary of the investments by fund group;
f) Compare the total investment portfolio performance to the performance of a
government investment pool.
B. Cash Management
The City’s cash flow will be managed to maximize the cash available to invest. The City’s
depository accounts shall be pooled to limit the numbers of accounts and to allow for the
City to pool investment purchases between funding sources.
The Finance Director is responsible for establishing internal controls for banking activities
such as wires, ACH payments, and transfers. Dual authorization shall be required for all
wires and ACH payments.
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VII. FIXED ASSETS
The City’s fixed (capital) assets are to be reasonably safeguarded and prudently insured
against loss. The Finance Department is responsible for properly accounting for, reporting
and capitalizing the assets in accordance with GAAP.
A. Capitalization Criteria
For the purposes of budgeting and accounting classification, the following criteria apply to
assets to be capitalized:
a) The asset must be owned by the City.
b) The asset must be tangible.
c) The expected useful life must be longer than three (3) years or must extend the useful
life of an existing asset by more than two (2) years.
d) The original cost of the asset must be greater than $5,000.
e) Useful life will be established based on available sources that are in accordance with
GAAP.
f) On-going repairs and general maintenance will not be capitalized.
g) Assets not meeting the above criteria will be expensed.
B. New Purchases
All costs associated with bringing the asset into working order will be capitalized as part
of the asset cost. This will include start-up costs, engineering or consultant type fees that
are incurred once the decision to purchase is made. The cost of land acquired should
include all related costs associated with the purchase.
C. Improvements and Replacements
Improvements will be capitalized when they extend the useful life of an asset or when they
make the asset more valuable than it was originally. The replacement of asset components
will normally be expensed unless they are of a significant nature and meet all of the
capitalization criteria.
D. Contributed Capital
Infrastructure assets received from developers will be recorded as equity contributions once
the City Manager or Director of Public Works approves the letter of acceptance.
E. Reporting and Inventory
The Finance Department will maintain the permanent records of the city’s fixed assets,
including description, cost, department of responsibility, date of acquisition, depreciation,
and expected useful life. Periodic, random sampling will be performed to inventory fixed
assets assigned to a department. Responsibility for safeguarding the City’s fixed assets lies
with the department that has been assigned the asset. When an asset leaves a department’s
responsibility due to disposition, sale or transfer, the assigned department is responsible to
report the change in status or location to the Finance Department.
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VIII. FUND BALANCE AND WORKING CAPITAL RESERVE POLICY
A. BACKGROUND
The City of Anna (“City”) believes that sound financial management principles require that
sufficient funds be retained by the City to provide a stable financial base at all times. To retain
this stable financial base, the City needs to maintain a General Fund fund balance and Utility
Fund working capital reserve sufficient to fund all cash flows of the City, to provide financial
reserves for unanticipated expenditures and/or revenue shortfalls of an emergency nature, and
to secure and maintain investment grade bond ratings. A fund’s equity in the General Fund is
the difference between its total assets and total liabilities. On the other hand, working capital
reserve in the Utility Fund is an excess of current assets over current liabilities. The purpose
of this policy is to specify the size and composition of the City’s financial reserves and to
identify certain requirements for replenishing any fund balance or working capital reserves
utilized.
The Governmental Accounting Standards Board (“GASB”) issued Statement No. 54, Fund
Balance Reporting and Governmental Fund Type Definitions (“GASB-54”). One objective of
this standard was to improve, including the understandability, the usefulness of fund balance
information by providing clear fund balance classifications.
GASB-54 requires local governments to focus on the constraints imposed upon resources when
reporting fund balance in governmental funds. Governmental funds are typically used to
account for tax-supported activities (i.e. General Fund, Debt Service Fund). The fund balance
classifications indicate the level of constraints placed upon how resources can be spent and
identify the sources of those constraints. The following five classifications serve to inform
readers of the financial statements of the extent to which the City is bound to honor constraints
on the specific purposes for which resources in the General Fund can be spent.
B. DEFINITIONS
• Nonspendable Fund Balance – Fund balance reported as “nonspendable” represents fund
balance that is (a) not in a spendable form such as prepaid items or (b) legally or
contractually required to be maintained intact such as an endowment.
• Restricted Fund Balance – Fund balance reported as “restricted” consists of amounts that
can be spent only on the specific purposes stipulated by law or by the external providers of
those resources.
• Committed Fund Balance – Fund balance reported as “committed” are self-imposed
limitations set in place prior to the end of the fiscal period. These amounts can be used
only for the specific purposes determined by a formal action of the City Council, which is
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the highest level of decision-making authority, and that require the same level of formal
action to remove the constraint.
• Assigned Fund Balance – Fund balance reported as “assigned” consists of amounts that are
subject to a purpose constraint that represents an intended use established by the City
Council or by their designated body or official. The purpose of the assignment must be
narrower than the purpose of the General Fund. Formal action is not necessary to impose,
remove, or modify a constraint in Assigned Fund Balance.
• Unassigned Fund Balance – Fund balance reported as “unassigned” represents the residual
classification of fund balance and includes all spendable amounts not contained within the
other classifications.
C. ORDER OF EXPENDITURES
When expenditures are incurred for the purposes for which multiple categories of fund balance
can be utilized, the City will start with the most restrictive category and spend those funds first
before moving down to the next category with available funds.
D. POLICY ON COMMITTING FUND BALANCE
In accordance with GASB-54, it is the policy of the City of Anna (“City”) that fund balance
amounts will be reported as “Committed Fund Balance” only after formal action and approval
by City Council. The action to constrain amounts in such a manner must occur prior to year-
end; however, the actual dollar amount may be determined in the subsequent period.
For example, the City Council may approve a motion prior to year-end to report within the
year-end financial statements, if available, up to a specified dollar amount as Committed Fund
Balance for a specified purpose. The exact dollar amount to be reported as Committed Fund
Balance may not be known at the time of approval due to the annual financial audit not yet
being completed. This amount can be determined at a later date when known and appropriately
reported within the year-end financial statements due to the governing body approving this
action before year-end.
It is the policy of the City that the City Council may commit fund balance for any reason that
is consistent with the definition of Committed Fund Balance contained within GASB-54.
Examples of reasons to commit fund balance would be to display intentions to use portions of
fund balance for future capital items, stabilization funds, or to earmark special General Fund
revenue streams unspent at year-end that are intended to be used for specific purposes.
After approval by the City Council, the amount reported as Committed Fund Balance cannot
be reversed without utilizing the same process required to commit the funds. Therefore, in
accordance with GASB-54, it is the policy of the City that funds can only be removed from the
Committed Fund Balance category after motion and approval by the City Council.
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E. POLICY ON ASSIGNED FUND BALANCE
In accordance with GASB-54, funds that are intended to be used for a specific purpose but
have not received the formal approval action at the governing body level may be recorded as
Assigned Fund Balance. Likewise, redeploying assigned resources to an alternative use does
not require formal action by the governing body.
GASB-54 states that resources can be assigned by the governing body or by another internal
body or person whom the governing body gives the authority to do so, such as a committee or
employee of the City.
Therefore, having considered the requirements to assign fund balance, it is the policy of the
City that the City Manager will have the authority to assign fund balance of this organization
based on intentions for use of fund balance communicated by the City Council.
F. UNASSIGNED FUND BALANCE OF THE GENERAL FUND
It is the goal of the City to achieve and maintain an unassigned General Fund fund balance
equal to 40% of total appropriations. The City considers a balance of less than 25% to be a
cause for concern, barring unusual or deliberate circumstances, and a balance of more than
40% as excessive. An amount in excess of 40% can be used in one of the following ways:
• Increase the pay-as-you-go contributions needed to fund capital projects in the City’s
Capital Improvement Plan. These funds will be transferred out to the Governmental Non-
Bond Capital Projects Fund.
• Increase funds contributed and transferred out to the Equipment Replacement Fund to
assist in financing large capital equipment purchases.
• Reduce accrued liabilities, including but not limited to the TMRS pension liability and
capital lease liabilities.
Prior to year-end, an Ordinance will be presented to Council when appropriate to give specific
authority to the City Manager to make transfers of unexpended appropriations and excess
revenues up to a certain threshold. The exact dollar amount to be transferred may not be known
at the time of approval. This amount can be determined at a later date when known and
appropriately reported within the year-end financial statements due to the governing body
approving this action before year-end.
In the event that the unassigned General Fund fund balance is less than the policy anticipates,
the City shall adjust budget resources in the subsequent fiscal years to restore the balance or
establish a time frame and work plan to replenish the fund balance. The work plan may include
tax increases, fee increases, reduction of services, and/or reduction of expenditures (i.e. hiring
freeze, salary freeze, or reduction of travel/training).
Appropriation drawing down on unassigned General Fund fund balance shall require the
approval of the City Council and shall be only for one-time expenditures, such as capital
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purchases, and not for ongoing expenditures unless a viable plan designated to sustain the
expenditures is simultaneously adopted.
G. WORKING CAPITAL RESERVES OF THE UTILITY FUND
The City shall set aside resources during years of growth to fund a reserve for years of decline
and/or to fund capital out of current funds for projects that would have otherwise been funded
through debt financing. It shall be the goal of the City to maintain a working capital reserve
in the Utility Fund of 25% of total appropriations in order to provide for potential unanticipated
needs or the impact of weather.
The City considers a balance of less than 25% to be a cause for concern, barring unusual or
deliberate circumstances, and a balance of more than 40% as excessive. An amount in excess
of 40% can be utilized in one of the following ways:
• Increase the pay-as-you-go contributions needed to fund capital projects in the City’s
Capital Improvement Plan. These funds will be transferred out to the Enterprise Non-Bond
Capital Projects Fund.
• Increase funds contributed and transferred out to the Equipment Replacement Fund to
assist in financing large capital equipment purchases.
• Reduce accrued liabilities, including but not limited to the TMRS pension liability and
capital lease liabilities.
Prior to year-end, an Ordinance will be presented to Council when appropriate to give specific
authority to the City Manager to make transfers of unexpended appropriations and excess
revenues up to a certain threshold. The exact dollar amount to be transferred may not be known
at the time of approval. This amount can be determined at a later date when known and
appropriately reported within the year-end financial statements due to the governing body
approving this action before year-end.
In the event the working capital reserves in the Utility Fund are less than the policy anticipates,
a utility rate plan study will be utilized to determine the appropriate course of action when
determining rates and establishing a timeframe to replenish the working capital reserves. This
could include cost cutting, cost recovery, and revenue enhancing strategies.
IX. DEBT MANAGEMENT POLICY
A. PURPOSE
The purpose of this policy is to set forth the parameters for issuing new debt as well as
managing the outstanding debt portfolio, identifying the types and amount of permissible
debt, and maintaining or improving the current bond rating in order to minimize borrowing
costs and preserving access to credit. Adherence to a debt management policy signals to
rating agencies and capital markets that a government is well managed and should meet its
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obligations in a timely manner. Debt levels and their related annual costs are important long-
term obligations that must be managed within available resources.
This Policy establishes specific guidelines to ensure that the City adheres to sound financial
practices whenever it incurs debt. The City should consider this Policy when recommending
the issuance of debt. This Policy may be amended from time to time by the City Council to
reflect innovative, but prudent financial and business practices. It is the intent of the City to
establish this policy in order to:
• Ensure high quality debt management decisions;
• Ensure the debt management decisions are viewed positively by rating agencies,
investment communities, and citizens;
• Ensure support for debt issuance both internally and externally;
• Ensure the legal and prudent use of the City’s bonding authority through an effective
system of financial security and internal controls;
• Promote sound financial management that utilizes long range financial planning;
• Use debt financing where appropriate to match projected revenue streams;
• Evaluate critical debt issuance options.
B. POLICY STATEMENT
Under the governance and guidance of Federal and State laws and the City’s Charter,
ordinances and resolutions, the City may periodically enter into debt obligations to finance the
construction or acquisition of infrastructure and other assets; or to refinance existing debt for
the purpose of meeting its governmental obligation to its residents. It is the City’s desire and
direction to ensure that such debt obligations are issued and administered in such fashion as to
obtain the best long-term financial advantage to the City and its residents, while making every
effort to maintain and improve the City’s bond ratings.
The City shall not issue debt obligations or utilize debt proceeds to finance current operations
of the City.
C. CAPITAL IMPROVEMENT PROGRAM
A Capital Improvement Program shall be prepared, submitted to, and approved by the Council
annually. The Capital Improvement Program shall consist of at least a 5-year priority listing
of long-term capital projects, accompanied by a financing plan which reflects potential
financing options for all projects in the plan, and is supported by the appropriate sources of
revenue. The financing plan shall be in accordance with the debt management policies
contained herein. The CIP guides capital expenditures and funding requirements, and generally
includes:
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• All capital projects, including outside funding sources such as grant funding, and those
proposed to be financed, as available.
• The fiscal impact these capital projects, once completed, will have on the City’s operating
budget.
D. DEBT LIMITS AND STRUCTURE
As a Home Rule Charter City, the City of Anna is not limited in the amount of debt it may
issue. However, the Texas Constitution, Article XI, Section 5 provides that the general
property tax is limited to $2.50 per $100 of assessed valuation. Because the property tax is
comprised of two components, Operations and Maintenance (O&M), plus Interest and Sinking
(I&S) (which is the payment of principal and interest on legal debt instruments), the
constitutional limits on the City’s property tax rate effectively establishes an absolute ceiling
on the amount of debt that may be funded by property tax revenues.
The determination of how much indebtedness the City can afford begins by assessing the
sufficiency of future revenues through the use of a long-term financial projection. Factors such
as debt service coverage requirements outlined in the bond indentures, the impact on the tax or
utility rates, and any impact on the bond ratings shall be carefully considered.
Debt service will be structured, to the greatest extent possible, to match projected cash flows,
minimize the impact of future property tax levies, and maintain a relatively rapid payment of
principle. The term of the debt issuance should not be greater than the expected useful life of
the asset being financed, or the maximum maturity permitted by State law for the obligations
to finance the acquisition or construction of the asset.
E. RESPONSIBILITY
The primary responsibility for developing financing recommendations rests with the City
Manager and Finance Director. In developing financing recommendations, consideration will
be given as follows:
• The time proceeds are expected to remain on hand and the related carrying costs;
• The options for interim financing including short term and interfund borrowing, taking
into consideration federal and state reimbursement regulations;
• The effect of the proposed action on the tax rate and user charges;
• Trends in interest rates;
• And other factors as appropriate.
F. PROFESSIONAL CONSULTANTS
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A. Financial Advisor – A Financial Advisor will be used to assist in the issuance and
administration of the City’s debt. The Financial Advisor will provide the City with
objective advice and analysis on debt issuance. Financial services provided to the City
shall include but shall not be limited to those listed below.
• Provide analysis of the City’s financial capacity to authorize, issue, and service any
debt instruments that are considered;
• Monitor market opportunities, providing interpretation of market conditions which
factor into timing of issuance;
• Take primary responsibility for review of the quantitative analysis of the cash flows
provided by the underwriter. Prepare reports matching all calculations for bond
sizing, debt service schedules, savings calculations, bond calls, escrow calculations
and cash flows on the project;
• Coordinate assembly of data necessary for preparation of necessary petitions,
ordinances, notices as may be required for elections to authorize debt instruments;
• Maintain liaison with Bond Counsel utilized by the City in preparation of legal
documents regarding authorization, sale and issuance of debt instruments;
• Prepare official statements of disclosure as required;
• Advise and facilitate obtaining credit ratings as necessary when issuing debt;
• Attend meetings and make presentations as requested;
• Participate in activities associated with rating agency reviews;
• Other services as defined by the contract.
B. Bond Counsel – The Bond Counsel will issue an opinion as to the legality and tax-exempt
status of any obligation. The City will also seek the advice of Bond Counsel on all other
types of financing and on any other questions involving federal tax or arbitrage law. The
services provided by Bond Counsel will include but not limited to the list below.
• Provide an objective legal opinion with respect to the authorization and issuance of
debt obligations and whether interest paid is tax-exempt under federal and/or state laws
and regulations;
• Research applicable law; preparing documents; consulting with City staff and the
Financial Advisor; reviewing proceedings; and performing additional duties as
necessary to render the opinion;
• Provide continuing legal advice regarding any actions necessary to ensure that interest
will continue to be tax-exempt;
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• Participate, when requested, in activities associated with rating agency reviews;
• Attend City Council meetings when the debt obligation for which Counsel is providing
services is being considered;
• Prepare the ordinance authorizing issuance of the obligations;
• Other services as defined by the contract.
G. APPROACH TO FINANCING
A sound debt management program integrates pay-as-you-go project financing with projects
financed through the issuance of debt. Pay-as-you-go financing may include;
intergovernmental grants from federal, state, and other sources, current revenues and fund
balance, private sector contributions, public/private partnerships, and/or leasing. The City’s
Capital Improvement Program utilizes this combined approach to fund the City’s capital
projects and capital assets.
The City’s Debt Management Policy promotes the use of debt only in those cases where public
policy, equity, and economic efficiency favor debt over cash (i.e., pay-as-you-go) financing or
in the case where cash financing is not a possibility.
Once the City has determined that “pay-as-you-go” is not a feasible financing option, the City
may use Short-term or Long-term debt to finance capital projects.
1. Short Term Debt – Maturity of ten (10) years or less
Short term obligations may be issued to finance projects or portions of projects. Typically, tax
notes will be considered for smaller issues (less than $1 million). The City may also secure
interim financing which shall eventually be refunded with the proceeds of long-term
obligations. Short-term obligations may be backed with a tax or revenue pledge of available
resources. Capital leases may be used to purchase high-priced equipment to manage year-to-
year capital expenditure levels.
2. Long Term Debt (Bonds) – Maturity of ten (10) years up to thirty (30) years
Long term general obligation or revenue bonds shall be issued to finance significant capital
improvements or capital assets as set forth by the Capital Improvement Program (CIP). Long
term debt may be incurred for only those purposes as provided by State law. The following
list is factors which favor long term debt issuance.
• Revenues available for debt service are sufficient and reliable such that long-term financing
can be marketed with an investment grade credit rating.
• Market conditions present favorable interest rates.
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• The project is required to meet or relieve capacity needs and current resources are
insufficient or unavailable.
• The life of the project or capital asset to be financed is 10 years or longer.
Notwithstanding the above considerations, the City may consider the use of long-term debt in
special circumstances for projects other than capital projects to better manage its assets and
liabilities over time.
H. CAPITAL LEASING
Leasing shall not be considered when funds are on hand for the acquisition unless interest
expense associated with the lease is less than the interest that can be earned by investing the
funds on hand or when other factors such as budget constraints override the economic
consideration.
Whenever a lease is arranged with a private sector entity, a tax-exempt rate shall be sought.
Whenever a lease is arranged with a government or other tax-exempt entity, the City shall
strive to obtain an explicitly defined taxable rate so that the lease will not be counted in the
City’s total annual borrowings subject to arbitrage rebate.
The advice of the City’s Bond Counsel shall be sought in any leasing arrangement and when
federal tax forms 8038 are prepared to ensure that all federal tax laws are obeyed.
I. OTHER FINANCING ALTERNATIVES
From time to time other types of financing may become available. Examples of these options
are low-interest loans from State agencies. At the direction of the City Manager and Finance
Director, the City’s Financial Advisor will prepare an analysis of the option.
J. GENERAL DEBT GOVERNING POLICIES
The primary use of debt the City is to fund capital projects; however, other debt may be issued
as necessary and appropriate. Because of the use of facilities will occur over many years, it is
appropriate to allocate the cost of the facilities over the useful life of the financed project. The
City establishes the following policies concerning the issuance and management of debt:
• The City will not issue debt obligations or use debt proceeds to finance current operations
or normal maintenance.
• The term of the bond shall not exceed thirty (30 years) unless there are extenuating
circumstances that justify the longer term.
• The City shall publish and distribute an official statement for each publicly traded Bond
issue.
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• The City shall consider the purchase of private bond insurance at the time of the issuance,
if it is financially beneficial to the transaction.
• Debt financing includes, general obligation bonds, certificate of obligation bonds, revenue
bonds, lease/purchase agreements and other obligations permitted to be issued under Texas
law.
• The City and the Financial Advisor shall review its outstanding debt annually for the
purpose of determining if the financial marketplace will afford the City the opportunity to
refund an issue and lessen its debt service costs. As a general rule, the present value savings
of a particular refunding should exceed four (4%) of the refunded maturities, unless a
restructuring or bond convent revision is necessary in order to facilitate the ability to
provide services or issue additional debt in accordance with established debt policies, the
refunding is done in combination with a new money issuance and involves maturities that
would not be efficient to be refunded on a stand-alone basis, or a refunding that generates
savings due to historically low interest rates or an unusual yield curve.
• The City shall not issue bonded debt without enacting an authorizing Resolution.
• The City shall seek to maintain the highest bond rating practical to ensure that borrowing
costs are minimized and access to credit is preserved.
• The City shall use a competitive bidding process in the sale of debt unless the nature of the
issue warrants a negotiated sale or private placement.
• The bond proceeds will be invested in accordance with the City’s Investment Policy.
Interest earnings received on the investment bond proceeds shall be used to assist the costs
associated with the capital project.
• Debt shall be primarily used to finance capital projects or assets with a relatively long-life
expectancy, i.e., generally five (5) years or greater.
• Long-term debt will be structured such that the obligations do not exceed the expected
useful life of the respective project or asset.
• The City will primarily issue fixed rate bonds to protect the City against interest rate risk.
The City does have the option to issue variable rate bonds and may, if market conditions
warrant considering such a structure.
• Short term debt may be issued as authorized by the City Council when circumstances or
opportunities are present and such issuance will not adversely affect the operating funds,
the ability to make debt payments, or jeopardize the financial integrity of the City or the
component units.
• The City shall have a program to comply with arbitrage rebate monitoring and filing.
Because of the complexity of arbitrage rebate regulations and the severity of non-
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compliance penalties, the City will contract for these services. The City currently utilizes
Hilltop Securities for these calculations.
• The City is committed to continuing disclosure of financial and pertinent credit information
relevant to the City’s outstanding securities and will abide by the provisions of Securities
and Exchange Commission (SEC) Rule 15c2-12 concerning primary and secondary market
disclosures. The City currently has a contract with Hilltop Securities to work with City
staff to compile and file the required information in a timely manner.
K. DEBT ISSUANCE AND REVENUE SOURCES
General capital improvements shall be financed in accordance with the capital improvements
program. Funds shall be for the financing of general improvements in accordance with the
following:
• To the extent funds described above are in excess of that required by the City’s General
Fund operating budget, all or a portion of the excess amount shall be used for pay-as-you-
go financing of general capital improvements or assets.
• It shall be a goal, but not a requirement, of the City to finance a portion of the city-at-large
capital improvement budget with pay-as-you-go financing with current resources
remaining from year-end savings.
• Outstanding bonds will be retired according to the debt repayment schedule.
• Assumptions for taxable assessed value increases and revenues growth shall be
conservative and justifiable.
• Debt issued for water, sewer and other purposes for which operating and capital needs are
supported by user fees, shall first be considered for issuance in the form of revenue bonds,
certificates of obligation, or other debt instruments secured by the appropriate user fees.
User fees shall be adequate to support operating requirements and revenue bond covenants
for each purpose. Certificate of Obligation or General Obligation debt secured by
operating revenues may also need to be secured with property taxes.
L. METHODS OF SALE
The City may use competitive sales, negotiated sales, or private placements. When considering
the method of sale, the City will take the following conditions into consideration:
a. Financial conditions;
b. Market conditions;
c. Transaction-specific conditions;
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d. City-related conditions; and
e. Risks associated with each method.
Additionally, the City considers the following criteria when determining the appropriate
method of sale for any debt issuance:
a. Complexity of the Issue – Municipal securities with complex security features require
greater marketing and buyer education efforts on the part of the underwriter, to improve
the investors’ willingness to purchase.
b. Volatility of Bond Yields – If municipal markets are subject to abrupt changes in interest
rates, there may be a need to have some flexibility in the timing of the sale to take advantage
of positive market changes or to delay a sale in the face of negative market changes.
c. Familiarity of Underwriters with the City’s Credit Quality – If underwriters are familiar
with the City’s credit quality, a lower True Interest Cost (TIC) may be achieved.
Awareness of the credit quality of the City has a direct impact on the TIC an underwriter
will bid on an issue. Therefore, where additional information in the form of presale
marketing benefits the interest rate, a negotiated sale may be recommended. The City
strives to continue to increase the bond rating.
d. Size of the Issue – The City may choose to offer sizable issues as negotiated so that pre-
marketing and buyer education efforts may be done to more effectively promote the bond
sale.
M. DEFINITIONS OF METHODS OF SALE
A Competitive Sale is when bonds are awarded in a sealed bid sale to an underwriter or
syndicate of underwriters that provides the lowest True Interest Cost (TIC) bid. TIC is defined
as the rate, which will discount the aggregate amount of debt service payable over the life of
the bond issue to its present value on the date of delivery.
A Negotiated Sale is when the City chooses an underwriter or underwriting syndicate,
generally from the pool selected through its RFQ process, that is interested in reoffering a
particular series of bonds to investors.
A Private Placement is a sale of debt securities to a limited number of sophisticated investors.
The City may engage a placement agent to identify likely investors. A private placement is
beneficial when the issue size is small or when the security of the bonds is weak since the
private placement permits issuers to sell more risky securities at a higher yield to investors that
are familiar with the credit risk.
N. FINANCING ALTERNATIVES
It is the City’s intent to develop a level of cash and debt funded capital improvement projects
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that provide the citizens with the desired amount of City services at the lowest cost. The City
may use general obligation debt, certificate of obligation debt, revenues bonds, tax notes, and
capital leases as deemed appropriate by the City Staff, City’s Financial Advisors, and approved
by the City Council. Below are guidelines the City utilizes in evaluating financing alternatives:
• The City will fund the majority of capital projects with voter-approved debt; however, on
occasion, it becomes necessary to seek additional financing in order to fund a particular
non-quality of life project.
• The total dollar amount of bond election propositions recommended to the voters shall not
exceed the City’s estimated ability to issue said bonds within a normal 10-year period.
• The use of reimbursement resolutions shall be encouraged as a cash management tool for
general obligation and certificate of obligation debt funded projects.
• Revenue Bond will be issued for projects will be issued for projects that generate revenues
that are sufficient to repay the debt. Except where otherwise required by State Statutes,
revenue bonds may be issued without voter approval and only in accordance with the laws
of Texas.
• The use of other debt obligations, permitted by law, including but not limited to tax notes
and lease purchase obligations will be reviewed on a case-by-case basis.
O. RATINGS
• The City will strive to maintain good relationship with bond rating agencies as well as
disclose financial reports and information to these agencies and to the public.
• The City will obtain a rating from one nationally recognized bond-rating agency on all
issues being sold on the public market.
• Timely disclosure of annual financial information including other information will be
provided to the rating agencies.
• Timely disclosure of a pertinent financial information that could potentially affect the
City’s credit rating will also be presented to the ratings agencies required information
repositories and bond insurance companies insuring the City of Anna debt.
This Debt Management Policy shall be reviewed at least annually, and any modifications must be
adopted by the City Council.
X. POST ISSUANCE COMPLIANCE FOR TAX-EXEMPT DEBT
A. Purpose
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The purpose of these Procedures for Post-issuance Compliance (these “Procedures”) is to
ensure that the bond financings of the City of Plano (the “City”) remain in compliance with the
following federal tax requirements:
• General Recordkeeping & Record Retention
• Timely return filings
• Proper and timely use of bond proceeds and bond-financed property
• Arbitrage - yield restriction and rebate
• Reissuance requirements
• Corrective Action
These Procedures apply to any obligations to which Sections 103 and 141 through 150 of the
Internal Revenue Code of 1986 (the “Code”) apply, whether or not such obligations are in fact
tax-exempt. For example, these Procedures will be followed with respect to any issue of tax
credit bonds to which such sections of the Code apply. Further, the City is responsible for
compliance with any requirements set forth in subsequent rulings and other advice published
by the Internal Revenue Service (the “Service” or the “IRS”), as such authorities may apply to
the City and its obligations.
B. Responsible Parties
The Finance Director of the City is ultimately responsible for the post-issuance compliance of
bond financings. In addition, the following persons are responsible for the compliance roles
described below:
• Finance Director – Approval of policies, authorization of expenditures, delegation of
responsibilities, and oversight of processes.
• Accounting Manager – Review and reporting of expenditures of Bond proceeds, oversight
of financial staff engaged in construction spending, coordination of expenditure,
reporting on expenditure, financial reporting, internal controls and processing of invoice
payments.
• City Attorney – Coordination of legal services, review and records management of special
legal entitlement agreements for Bond-financed facilities.
• Finance Director – Day to day money management, investment of Bond related funds,
investment and debt management services, investment and debt activity and coordination
of records management of these details.
• Budget Manager – Budgeting and determining bond-financed projects, and monitoring
of bond-financed capital expenditures.
Parties responsible for the financing aspects and the operations aspects of bond-financed facilities
will coordinate efforts to ensure that any actions taken with respect to a bond-financed facility will
be in compliance with the requirements of the Code. The City will provide training and/or make
available educational materials regarding compliance requirements (e.g., private use requirements)
to the parties responsible for the oversight of bond-financed facilities.
C. General Recordkeeping and Records Retention
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General record retention duties are the responsibility of Finance Director and General Accounting
Manager.
The Finance Director will maintain a copy of the following documents on file at all times:
• Audited Financial Statements
• Reports of any examinations by the IRS of the City’s financing
With respect to each issue of obligations, the Treasurer will retain the following for the life of the
obligations (including the life of any issued to refunds the original debt) plus three years:
• Bond transcript, including authorizing documents, offering document, the federal tax
certificate and certificates regarding issue price
• Minutes and resolution(s) authorizing the issue
• Appraisals, demand surveys, and/or feasibility studies for bond-financed property
• Related publications, brochures, and newspaper articles
• Any formal elections (e.g., election to employ an accounting methodology other than
specific tracing)
• Records relating to the payment of debt service (including credit enhancement)
• Documentation relating to investments and arbitrage compliance, as described in
“Arbitrage – Yield Restriction and Rebate - Recordkeeping” below
• Any grant requests or fundraising materials and documentation of grants or fundraising
receipts relating to projects that also may be financed, in whole or in part, with bond
proceeds
• Any agreement listed in “Private Business Use – Special Legal Entitlements” that relates
to a bond-financed facility
• Bond paying agent/trustee statements
• Rebate compliance reports
• Related IRS filings (e.g. Form 8038-T Rebate)
• IRS correspondence regarding such issue
• Other documentation material to the particular requirements that are applicable to the tax
status of the financing
With respect to each issue of obligations, the Accounting Manager will retain Documentary
evidence of when and for what purpose the bond proceeds were expended, as described in
“Expenditures of Bond Proceeds - Recordkeeping” below (including the requisitions for
expenditure of bond proceeds) for the life of the obligations (including the life of any obligations
issued to refund the original debt) plus three years.
Documents may be retained as hard copies or in an electronic format (in accordance with Revenue
Procedure 97-22, 1997-1 C.B. 652), so long as such documents are retained in organized,
accessible format that preserves the accuracy of such documents.
D. Return Filings
The Accounting Manager will be responsible for tracking the timely filing of the Form 8038-G
information report (or such other series 8038 form as may be applicable to a specific issue of
bonds) with the Service, which filing may be completed by bond counsel after the issuance of the
obligations. The City must file a separate Form 8038-G for each issue of bonds not later than the
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15th day of the second calendar month after the close of the calendar quarter in which the bonds
are issued.
E. Expenditure of Bond Proceeds
1. General
The Controller is responsible for oversight of the expenditure of bond proceeds, including
monitoring whether such expenditures are made in a timely manner for the purposes for which
the bonds were authorized. The Controller will ensure that all proceeds of a bond issue are
allocated to expenditures by the later of 18 months after the expenditure was made or the date
the project is placed in service (and in no event, later than 60 days after (i) the fifth anniversary
of the issue date or (ii) retirement of the issue).
With respect to the reimbursement of any expenditure paid prior to the date of issue of the
bonds, the Controller will ensure that such reimbursement allocation to bond proceeds is made
not later than 18 months after the later of (i) the date the original expenditure is made or (ii)
the date the project is placed in service, but in no event more than three years after the original
expenditure is paid. Furthermore, the Controller will ensure that such reimbursement
allocation is for the reimbursement of expenditures paid on or after 60 days prior to the date
of a reimbursement resolution (including for this purpose a bond order). Bond Counsel should
be consulted regarding allocation of expenditures between each Bond issue to ensure timely
expenditure of Bond proceeds.
In addition to ensuring the timely expenditure of bond proceeds, the Controller will ensure
that bond proceeds are allocated to capital expenditures. Bond Counsel should be consulted
regarding allocation of expenditures to non-capital items.
2. Recordkeeping
With respect to each issue of obligations, the City will retain the following for the life of the
obligations plus three years:
• Documentation of allocations of bond proceeds to expenditures (e.g., allocation of bond
proceeds for expenditures for the construction, renovation or purchase of facilities)
• Documentation of allocations of bond proceeds to bond issuance costs
• Copies of all requisitions, draw schedules, draw requests, invoices, bills, and cancelled
checks related to bond proceeds spent during the construction period
• Copies of all contracts entered into for the construction, renovation or purchase of bond-
financed facilities
• Records of expenditure reimbursements incurred prior to issuing bonds for bond-financed
facilities
• List or schedule of all bond-financed facilities or equipment
• Depreciation schedules for bond-financed depreciable property
• Documentation of any purchase or sale of bond-financed assets
Documents may be retained as hard copies or in an electronic format (in accordance with
Revenue Procedure 97-22, 1997-1 C.B. 652), so long as such documents are retained in
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organized, accessible format that preserves the accuracy of such documents.
F. Private Business Use
1. General
To confirm that the Bonds serve “purely” governmental purposes for the general public, it
must be determined whether the issuer expects that there will be any private business use
of the proceeds of the bonds. Private business use exists if more than the lesser of (i) five
percent (and, in certain circumstances, ten percent) or (ii) $15,000,000 of the proceeds of
the issue or the property to be financed by the bond proceeds are used directly or indirectly
by any nongovernmental person in that person’s trade or business. In addition, no more
than the lesser of (i) five percent (and, in certain circumstances, ten percent) or (ii)
$15,000,000 of the proceeds of an issue may be secured directly or indirectly by property
or payments derived from private business use under the “private security or payment test.”
Private business use may occur due to trade or business use by unrelated third parties, the
existence of special legal entitlements with respect to the bond-financed property or the
sale or other transfer of bond-financed property. Finally, no more than the lesser of (i) five
percent or (ii) $5,000,000 of the proceeds of an issue of bonds may be used to make loans
or arrangement that allow a nongovernmental person to defer payments that it is obligated
to make with respect to the financed property or the bonds.
The City’s finance team will coordinate with the parties responsible for the operation of a
bond-financed facility by communicating the private business use restrictions to such
parties and requiring that all activity that may give rise to such use be communicated to the
Finance Director.
2. Trade or Business Activities by Third Parties
The City will maintain records of all trade or business activities by third parties allocable
to its bond-financed facilities. Recognizing that trade or business activities by third parties
may give rise to private business use, the City will maintain records of all unrelated trade
or business activities allocable to its bond-financed facilities. The Controller is responsible
for tracking trade or business activity by third parties as it relates to bond-financed facilities
and will monitor such activity no less frequently than annually and, in any event, upon
being notified of any new activity that will give rise to a significant amount of trade or
business activity by a third party.
3. Special Legal Entitlements
A special legal entitlement is an arrangement that conveys rights similar to ownership,
a lease or a management contract (e.g., priority rights to use the facility). Recognizing
that a special legal entitlement may give rise to private business use, each time the City
intends to enter into one of the following, the City will determine if such agreement
relates to any bond -financed facility:
• Management and other service contracts
• Research agreements
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• Naming rights contracts
• Ownership
• Leases
• Subleases
• Leasehold improvement contracts
• Joint venture arrangements
• Limited liability corporation arrangements
• Partnership agreements
• Non-contractual use of bond-financed office space and/or parking facilities by any
nongovernmental person
• Written contracts for special rates or priority for the purchase of output from bond-
financed facilities (e.g., water)
• Any other contract conferring a special legal entitlement or special economic
benefit that are comparable to ownership
If such an agreement will be with respect to a bond-financed facility, the City will
take measures so that such agreement does not create impermissible private business
use with respect to any issue of bonds used to finance such facility. Such measures
may include ensuring that such agreement falls into an applicable safe harbor, making
a determination that private use will not exceed the applicable limit or such other
action as may be recommended by bond counsel.
4. Recordkeeping Related to Private Business Use
With respect to each issue of bonds, the Controller will retain any records tracking
private business use for the life of the bonds plus three years. In addition, with respect
to each issue of bonds, the Controller will retain any agreements giving rise to private
business use for the life of the bonds plus three years.
G. Payments on the Bonds
The trustee/paying agent for the bonds shall determine the amount of principal and interest payable
on each payment date for the bonds. Periodically, and no less frequently than annually, the
Controller will review the amount of the interest payments to verify that proper determinations of
interest have been made.
H. Arbitrage – Yield Restriction & Rebate
1. General
The Treasurer is responsible for monitoring the City’s compliance with the yield restriction
requirements of section 148(a) of the Code and the rebate requirements of section 148(f)
of the Code. Such monitoring includes, but is not limited to:
• Tracking the allocation of bond proceeds to expenditures for compliance with any
temporary period and spending exceptions, no less frequently than yearly
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• Ensuring that any forms required to be filed with the IRS relating to arbitrage and any
payments required pursuant thereto are filed in a timely manner
• Ensuring that “fair market value” is used with respect to the purchase and sale of
investments
Additionally, the City will utilize a rebate analyst to monitor compliance with rebate and
yield restriction rules on an annual basis. The City utilizes First Southwest to monitor
arbitrage rebate and yield restriction.
Compliance with the investment rules will require that the City be able to account for, in
terms of dates and amounts, all uses (including disbursements and investment activity) of
particular categories of bond-related money. The Controller will account for all of the
following disbursements: monies in the project fund, debt service fund and any other fund
into which proceed of the obligations have been deposited, including any reserve fund. In
doing so, the Controller will use any reasonable consistently applied accounting method to
account for gross proceeds, investments and expenditures of an issue.
2. Recordkeeping
With respect to each issue of obligations, the City will retain the following for the life of
the obligations plus three years:
• Documentation of allocations of investments and calculations of investment earnings
• Documentation for investments of the bond proceeds related to:
1. Investment contracts (e.g., guaranteed investment contracts)
2. Credit enhancement transactions (e.g., bond insurance contracts)
3. Financial derivatives (e.g., swaps, caps, etc.)
4. Bidding of financial products
• Documentation regarding arbitrage compliance, including:
1. Computation of bond yield
2. Computation of rebate and yield reduction payments
3. Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage
Rebate
4. Form 8038-R, Request for Recovery of Overpayments Under Arbitrage Rebate
Provisions
Documents may be retained as hard copies or in an electronic format (in accordance with
Revenue Procedure 97-22, 1997-1 C.B. 652), so long as such documents are retained in
organized, accessible format that preserves the accuracy of such documents.
I. Reissuance
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Prior to making any changes to the terms of an obligation, including its underlying security, the
City will consult with bond counsel to determine whether such change will result in the reissuance
of such obligation for federal tax law purposes. If it is determined that a change will result in a
reissuance, the City will take such action, including the recalculation of yield, the filing of a new
form 8038-G and the payment of rebate obligations, as is necessary to maintain the tax status of
the bonds.
J. Corrective Action
Reports regarding the aforementioned compliance policies with respect to any issue of bonds will
be made to the Finance Director no less frequently than the end of each bond year. At such time,
the Finance Director will determine whether any corrective action is required with respect to the
applicable issue.
A corrective action may be required if, for example, it is determined that bond proceeds were not
properly expended, the City is not in compliance with the arbitrage requirements imposed by the
Code or the City has taken a deliberation action that results in impermissible private business use
(e.g., sale of bond-financed property). If the City determines or is advised that corrective action is
necessary with respect to any issue of its obligations, the City will, as may be applicable, in a
timely manner:
• Seek to enter into a closing agreement under the Tax-Exempt Bonds Voluntary Closing
Agreement Program described in Notice 2008-31 (or any successor notice thereto)
• Take remedial action described under Section 1.141-12 of the Code
• Take such other action as recommended by bond counsel
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282
CITY OF ANNA, TEXAS
HOME-RULE CHARTER
Originally adopted by vote of the people of the City of Anna,
Texas on May 7, 2005
Amended on
November 4, 2008 and May 12, 2012
Codified as:
PART I of The Anna City Code of Ordinances
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ARTICLE 7—FINANCIAL PROCEDURES
SECTION 7.01 Fiscal Year
The fiscal year of the City begins on the first day of October and ends on the last day of September
on the next succeeding year. Such fiscal year also constitutes the budget and accounting year.
SECTION 7.02 Submission of Budget and Budget Message
On or before the 15th day of August of the fiscal year, the City Manager must submit to the City
Council a budget for the ensuing fiscal year and an accompanying budget message.
SECTION 7.03 Budget Message
The City Manager's message must explain the budget both in fiscal terms and in terms of the
work programs. It must outline the proposed financial policies of the City for the ensuing fiscal
year, describe the important features of the budget, indicate any major changes from the current
year in financial policies, expenditures, and revenues together with the reasons for such changes,
summarize the City's debt position and include such other material as the City Manager deems
desirable.
SECTION 7.04 Budget a Public Record
The budget and all supporting schedules must be filed with the person performing the duties of
City Secretary when submitted to the City Council and must be open to public inspection by
anyone interested.
SECTION 7.05 Public Hearing on Budget
At the City Council meeting when the budget is submitted, the City Council must name the date
and place of a public hearing and have published in the official newspaper of the City, at least
twice, the time and place, which will be not less than ten days nor more than 30 days after the
date of notice. At this hearing, interested citizens may express their opinions concerning items of
expenditures, giving their reasons for wishing to increase or decrease any items of expense.
SECTION 7.06 Proceeding on Adoption of Budget
After public hearing, the City Council must analyze the budget, making any additions or deletions
which they feel appropriate, and must, at least ten days before the beginning of the next fiscal
year, adopt the budget by the affirmative vote of a majority of the full membership of the City
Council. Should the City Council take no final action on or before such day, the current budget
will continue to be in force on a month-to-month basis until a new budget is adopted.
SECTION 7.07 Budget, Appropriation and Amount to be Raised by Taxation
On final adoption, the budget is in effect for the budget year. Final adoption of the budget by the
City Council constitutes the official appropriations as proposed by expenditures for the current
year and constitutes the basis of official levy of the property tax as the amount of tax to be
assessed and collected for the corresponding tax year. Estimated expenditures will in no case
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exceed proposed revenue plus cash on hand. Unused appropriations may be transferred to any
item required for the same general purpose.
SECTION 7.08 Contingent Appropriation
Provision may be made in the annual budget and in the appropriation ordinance for a contingent
appropriation in an amount not more than three percent of the total general fund expenditures, to
be used in case of unforeseen items of expenditures. This contingent appropriation must apply to
current operating expenses and must not include any reserve funds of the City. Such contingent
appropriation is under the control of the City Manager and may be distributed by him only after
prior approval by the City Council. The proceeds of the contingent appropriation may be disbursed
only by transfer to other departmental appropriation, the spending of which must be charged to
the departments or activities for which the appropriations are made.
SECTION 7.09 Amending the Budget
Under conditions which may arise and which could not reasonably have been foreseen in the
normal process of planning the budget, the City Council may, by the affirmative vote of a majority
of the full membership of the City Council, amend or change the budget to provide for any
additional expense in which the general welfare of the citizenry is involved. These amendments
must be by ordinance and must become an attachment to the annual budget.
SECTION 7.10 Certification; Copies Made Available
A copy of the budget, as finally adopted, must be filed with the person performing the duties of
City Secretary and such other places required by state law or as the City Council may designate.
The final budget must be printed, or otherwise reproduced and sufficient copies made available
upon request for the use of all offices, agencies, interested persons and civic organizations.
SECTION 7.11 Capital Program
The City Manager must submit a five-year capital program as an attachment to the annual budget.
The program as submitted must include:
(1) a clear summary of its contents;
(2) a list of all capital improvements which are proposed to be undertaken during the five fiscal
years succeeding the budget year, with appropriate supporting information as to the
necessity for such improvements;
(3) cost estimates, method of financing, and recommended time schedules for each
improvement; and
(4) the estimated annual cost of operating and maintaining the facilities to be constructed or
acquired. The above information may be revised and extended each year with regard to
capital improvements still pending or in the process of construction or acquisition.
SECTION 7.12 Defect Does Not Invalidate the Tax Levy
Errors or defects in the form or preparation of the budget or the failure to perform any procedural
requirements do not nullify the tax levy or the tax rate.
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SECTION 7.13 Lapse of Appropriations
Every appropriation, except an appropriation for a capital expenditure, lapses at the close of the
fiscal year to the extent that it has not been expended or encumbered. An appropriation for a
capital expenditure continues in force until the purpose for which it was made has been
accomplished or abandoned. The purpose of any such appropriation is deemed abandoned if
three years pass without any disbursement from or encumbrance of the appropriation. Any funds
not expended, disbursed or encumbered will be deemed excess funds.
SECTION 7.14 Borrowing
(a) The City has the right and power, except as prohibited by law or this Charter, to borrow
money by whatever method it may deem to be in the public interest.
(b) General Obligation Bonds.
1 The City has the power to borrow money on the credit of the City and to issue
general obligation bonds for permanent public improvements or any other public
purpose not prohibited by law and this Charter, and to issue refunding bonds to
refund outstanding bonds previously issued. All such bonds must be issued in
conformity with state and federal law and must be used only for purposes for which
they were issued.
2 Any bonds issued under the provisions of this Section may not be issued without
an election. The City Council must prescribe the procedure for calling and holding
such elections, must define the voting precincts and must provide for the return
and canvass of the ballots cast at such elections.
3 If at such elections a majority of the vote is in favor of creating such a debt or
refunding outstanding valid bonds of the City, it will be lawful for the City Council
to issue bonds as proposed in the ordinance submitting same. However, if a
majority of the votes are against the creation of such debt or refunding such bonds,
the City Council is without authority to issue the bonds. In all cases when the City
Council orders an election for the issuance of bonds of the City, it must at the same
time submit the question of whether or not a tax may be levied upon the property
within the City for the purpose of paying the interest on the bonds and to create a
sinking fund for their redemption.
(c) Revenue Bonds.
1 The City has the power to borrow money for the purpose of constructing,
purchasing, improving, extending or repairing of public utilities, or any other self-
liquidating municipal function not prohibited by state or federal law.
2 With an affirmative vote of at least two-thirds of the Council Members present and
having authority to vote, the City has the power to issue revenue bonds and to
evidence the obligation created thereby.
3 Such bonds are a charge upon and payable from all or any part of the properties
pledged or from the income gained from the properties, or both. The holders of the
286
revenue bonds are not entitled to demand payment on the bonds out of monies
raised or to be raised by taxation.
4 All such bonds must be issued in conformity with state and federal law and must
be used only for the purpose for which they were issued.
(d) Emergency Funding. In any budget year, the City Council may, by affirmative vote of at
least two-thirds of the Council Members present and having authority to vote, authorize
the borrowing of money. Notes may be issued which are repayable not later than the end
of the current fiscal year.
SECTION 7.15 Purchasing
(a) The City Council may by ordinance, give the City Manager general authority to contract
for expenditure without further approval of the City Council for all budgeted items not
exceeding limits set by the City Council within the ordinance.
(b) All contracts for expenditures or purchases involving more than the limits must be
expressly approved in advance by the City Council. All contracts or purchases involving
more than the limits set by the City Council must be awarded by the City Council in
accordance with state and federal law.
(c) Emergency contracts as authorized by law and this Charter may be negotiated by the City
Council or City Manager if given authority by the City Council, without competitive bidding,
and in accordance with state and federal law. Such emergency may be declared by the
City Manager if approved by the City Council or may be declared by the City Council.
SECTION 7.16 Administration of Budget
(a) No payment may be made or obligation incurred against any allotment or appropriation
except in accordance with appropriations duly made, unless the City Manager, or the City
Manager’s designee, first certifies that there is a sufficient unencumbered balance in the
budget and that sufficient budget funds are or will be available to cover the claim or meet
the obligation when it becomes due and payable.
(b) Any authorization of payment or incurring of obligation in violation of Subsection (a) of this
Section is void and any payment so made illegal.
(c) This prohibition does not prevent the making or authorizing of payments, or making of
contracts for capital improvements to be financed wholly or partly by the issuance of
bonds, time warrants, certificates of indebtedness, or certificates of obligation, or to
prevent the making of any contract or lease providing for payments beyond the end of the
fiscal year, providing that such action is made or approved by ordinance.
(d) The City Manager must submit to the City Council each month a report covering the
revenues and expenditures of the City in such form as requested by the City Council.
SECTION 7.17 Depository
All monies received by any person, department or agency of the City for or in connection with the
affairs of the City must be deposited promptly in the City depository or depositories. The City
287
depositories must be designated by the City Council in accordance with such regulations and
subject to the requirements as to security for deposits and interest thereon as may be established
by ordinance and law. Procedures for withdrawal of money or the disbursement of funds from
the City depositories may be prescribed by ordinance.
SECTION 7.18 Independent Audit
When deemed necessary by the City Council, it may call—and at the close of each fiscal year—
must call for an independent audit of all accounts of the City by a certified public accountant. No
more than five consecutive annual audits may be completed by the same firm. The certified public
accountant selected may have no personal interest, directly or indirectly, in the financial affairs of
the City or any of its officers. The report of audit, with the auditor's recommendations, will be made
to the City Council. Upon completion of the audit, the summary must be published immediately in
the official newspaper of the City and copies of the audit placed on file in the office of the person
performing the duties of City Secretary, as a public record.
SECTION 7.19 Power to Tax
(a) The City has the power to levy, assess and collect taxes of every character and type for
any municipal purpose not prohibited by state or federal law.
(b) The City has the power to grant tax exemptions in accordance with the laws of the State
of Texas.
SECTION 7.20 Office of Tax Collector
There must be an office of taxation to collect taxes, the head of which is the City Tax Collector.
The City Council may contract for such services.
SECTION 7.21 Taxes; When Due and Payable
(a) All taxes due in the City are payable at the office of the City Tax Collector, or at such
location or locations as may be designated by the City Council and may be paid at any
time after the tax rolls for the year have been completed and approved. Taxes for each
year must be paid before February 1 of the next succeeding year, and all such taxes not
paid before that date are delinquent, and subject to penalty and interest as the City Council
may provide by ordinance. The City Council may provide discounts for the payment of
taxes before January 1 in amounts not to exceed those established by state law.
(b) Failure to levy and assess taxes through omission in preparing the appraisal rolls does
not relieve the person, firm or corporation so omitted from obligation to pay such current
or past due taxes as shown to be payable by recheck of the rolls and receipts for the years
in question, omitting penalty and interest.
SECTION 7.22 Tax Liens, Liabilities and Suits
(a) All taxable property located in the City on January 1 of each year is charged from that date
with a special lien in favor of the City for the taxes due. All persons purchasing any such
property on or after January 1 in any year take the property subject to the liens provided
above. In addition to these liens, on January 1 of any year, the owner of property subject
to taxation by the City is personally liable for the taxes due for that year.
288
(b) The City has the power to sue for and recover personal judgment for taxes without
foreclosure, or to foreclose its lien or liens, or to recover both personal judgment and
foreclosure. In any such suit where it appears that the description of any property in the
City appraisal rolls is insufficient to identify such property, the City has the right to plead a
good description of the property to be assessed, to prove the same, and to have its
judgment foreclosing the tax lien or for personal judgment against the owners for such
taxes.
289
290
291
292
293
Form developed by: Texas Comptroller of Public Accounts, Property Tax Assistance Division For additional copies, visit: comptroller.texas.gov/taxes/property-tax
50-856 • 5-22/9
Form 50-8562022 Tax Rate Calculation WorksheetTaxing Units Other Than School Districts or Water Districts
____________________________________________________________________________ ________________________________
Taxing Unit Name Phone (area code and number)
____________________________________________________________________________ ________________________________
Taxing Unit’s Address, City, State, ZIP Code Taxing Unit’s Website Address
GENERAL INFORMATION: Tax Code Section 26.04(c) requires an officer or employee designated by the governing body to calculate the no-new-revenue (NNR) tax rate and
voter-approval tax rate for the taxing unit. These tax rates are expressed in dollars per $100 of taxable value calculated. The calculation process starts after the chief appraiser
delivers to the taxing unit the certified appraisal roll and the estimated values of properties under protest. The designated officer or employee shall certify that the officer or
employee has accurately calculated the tax rates and used values shown for the certified appraisal roll or certified estimate. The officer or employee submits the rates to the
governing body by Aug. 7 or as soon thereafter as practicable.
School districts do not use this form, but instead use Comptroller Form 50-859 Tax Rate Calculation Worksheet, School District without Chapter 313 Agreements or Comptroller Form
50-884 Tax Rate Calculation Worksheet, School District with Chapter 313 Agreements.
Water districts as defined under Water Code Section 49.001(1) do not use this form, but instead use Comptroller Form 50-858 Water District Voter-Approval Tax Rate Worksheet for
Low Tax Rate and Developing Districts or Comptroller Form 50-860 Developed Water District Voter-Approval Tax Rate Worksheet.
The Comptroller’s office provides this worksheet to assist taxing units in determining tax rates. The information provided in this worksheet is offered as technical assistance and not
legal advice. Taxing units should consult legal counsel for interpretations of law regarding tax rate preparation and adoption.
SECTION 1: No-New-Revenue Tax Rate
The NNR tax rate enables the public to evaluate the relationship between taxes for the prior year and for the current year based on a tax rate that would produce the same amount
of taxes (no new taxes) if applied to the same properties that are taxed in both years. When appraisal values increase, the NNR tax rate should decrease.
The NNR tax rate for a county is the sum of the NNR tax rates calculated for each type of tax the county levies.
While uncommon, it is possible for a taxing unit to provide an exemption for only maintenance and operations taxes. In this case, the taxing unit will need to calculate the NNR tax
rate separately for the maintenance and operations tax and the debt tax, then add the two components together.
Line No-New-Revenue Tax Rate Worksheet Amount/Rate
1. 2021 total taxable value. Enter the amount of 2021 taxable value on the 2021 tax roll today. Include any adjustments since last year’s certification;
exclude Tax Code Section 25.25(d) one-fourth and one-third over-appraisal corrections from these adjustments. Exclude any property value subject
to an appeal under Chapter 42 as of July 25 (will add undisputed value in Line 6). This total includes the taxable value of homesteads with tax ceil-
ings (will deduct in Line 2) and the captured value for tax increment financing (adjustment is made by deducting TIF taxes, as reflected in Line 17).1 $ _____________
2.2021 tax ceilings. Counties, cities and junior college districts. Enter 2021 total taxable value of homesteads with tax ceilings. These include the
homesteads of homeowners age 65 or older or disabled. Other taxing units enter 0. If your taxing unit adopted the tax ceiling provision in
2021 or a prior year for homeowners age 65 or older or disabled, use this step.2 $ _____________
3.Preliminary 2021 adjusted taxable value. Subtract Line 2 from Line 1.$ _____________
4.2021 total adopted tax rate.$ __________/$100
5.
A. Original 2021 ARB values:............................................................................ $ _____________
B.2021 values resulting from final court decisions:..................................................... - $ _____________
C.2021 value loss. Subtract B from A.3 $ _____________
6.
A. 2021 ARB certified value: ............................................................................ $ _____________
B.2021 disputed value:................................................................................. - $ _____________
C.2021 undisputed value. Subtract B from A. 4 $ _____________
7.2021 Chapter 42 related adjusted values. Add Line 5C and Line 6C.$ _____________
2021 taxable value lost because court appeals of ARB decisions reduced 2021 appraised value.
2021 taxable value subject to an appeal under Chapter 42, as of July 25.
1 Tex. Tax Code § 26.012(14)
2 Tex. Tax Code § 26.012(14)
3 Tex. Tax Code § 26.012(13)
4 Tex. Tax Code § 26.012(13)
City of Anna 972-924-3325
111 N. Powell Parkway, Anna, TX 75409 www.annatexas.gov
1,762,211,872
0
1,762,211,872
0.569500
15,692,368
15,244,014
448,354
6,896,054
1,173,019
5,723,035
6,171,389
294
2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
Line No-New-Revenue Tax Rate Worksheet Amount/Rate
8.2021 taxable value, adjusted for actual and potential court-ordered adjustments. Add Line 3 and Line 7.$ _____________
9.2021 taxable value of property in territory the taxing unit deannexed after Jan. 1, 2021. Enter the 2021 value of property in deannexed
territory. 5 $ _____________
10.
A. Absolute exemptions. Use 2021 market value: ......................................................... $ _____________
B. Partial exemptions. 2022 exemption amount or 2022 percentage exemption
times 2021 value:...................................................................................... + $ _____________
C. Value loss. Add A and B. 6 $ _____________
11.
A. 2021 market value:................................................................................... $ _____________
B.2022 productivity or special appraised value:........................................................ - $ _____________
C. Value loss. Subtract B from A. 7 $ _____________
12.Total adjustments for lost value. Add Lines 9, 10C and 11C.$ _____________
13.2021 captured value of property in a TIF. Enter the total value of 2021 captured appraised value of property taxable by a taxing unit in a tax
increment financing zone for which 2021 taxes were deposited into the tax increment fund. 8 If the taxing unit has no captured appraised
value in line 18D, enter 0.$ _____________
14.2021 total value. Subtract Line 12 and Line 13 from Line 8.$ _____________
15.Adjusted 2021 total levy. Multiply Line 4 by Line 14 and divide by $100.$ _____________
16.Taxes refunded for years preceding tax year 2021. Enter the amount of taxes refunded by the taxing unit for tax years preceding tax year
2021. Types of refunds include court decisions, Tax Code Section 25.25(b) and (c) corrections and Tax Code Section 31.11 payment errors.
Do not include refunds for tax year 2021. This line applies only to tax years preceding tax year 2021. 9 $ _____________
17.Adjusted 2021 levy with refunds and TIF adjustment. Add Lines 15 and 16. 10 $ _____________
18.
A. Certified values:...................................................................................... $ _____________
B.Counties: Include railroad rolling stock values certified by the Comptroller’s office: ....................... + $ _____________
C. Pollution control and energy storage system exemption: Deduct the value of property exempted
for the current tax year for the first time as pollution control or energy storage system property:........... - $ _____________
D. Tax increment financing: Deduct the 2022 captured appraised value of property taxable by a taxing
unit in a tax increment financing zone for which the 2022 taxes will be deposited into the tax increment
fund. Do not include any new property value that will be included in Line 23 below. 12 .................... - $ _____________
E. Total 2022 value. Add A and B, then subtract C and D.$ _____________
2021 taxable value lost because property first qualified for an exemption in 2022. If the taxing unit increased an original exemption, use
the difference between the original exempted amount and the increased exempted amount. Do not include value lost due to freeport, goods-
in-transit, temporary disaster exemptions. Note that lowering the amount or percentage of an existing exemption in 2022 does not create a
new exemption or reduce taxable value.
2021 taxable value lost because property first qualified for agricultural appraisal (1-d or 1-d-1), timber appraisal, recreational/
scenic appraisal or public access airport special appraisal in 2022. Use only properties that qualified in 2022 for the first time; do not use
properties that qualified in 2021.
Total 2022 taxable value on the 2022 certified appraisal roll today. This value includes only certified values or certified estimate of
values and includes the total taxable value of homesteads with tax ceilings (will deduct in Line 20). These homesteads include homeowners
age 65 or older or disabled. 11
5 Tex. Tax Code § 26.012(15)
6 Tex. Tax Code § 26.012(15)
7 Tex. Tax Code § 26.012(15)
8 Tex. Tax Code § 26.03(c)
9 Tex. Tax Code § 26.012(13)
10 Tex. Tax Code § 26.012(13)
11 Tex. Tax Code § 26.012, 26.04(c-2)
12 Tex. Tax Code § 26.03(c)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 2
1,768,383,261
0
520,487
24,336,151
24,856,638
79,266
478
78,788
24,935,426
13,053,733
1,730,394,102
9,854,594
36,098
9,890,692
2,325,592,421
0
38,417,184
2,287,175,237
295
2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
20.2022 tax ceilings. Counties, cities and junior colleges enter 2022 total taxable value of homesteads with tax ceilings. These include the home-
steads of homeowners age 65 or older or disabled. Other taxing units enter 0. If your taxing unit adopted the tax ceiling provision in 2021 or
a prior year for homeowners age 65 or older or disabled, use this step.16 $ _____________
21.2022 total taxable value. Add Lines 18E and 19C. Subtract Line 20. 17 $ _____________
22.Total 2022 taxable value of properties in territory annexed after Jan. 1, 2021. Include both real and personal property. Enter the 2022
value of property in territory annexed. 18 $ _____________
23. Total 2022 taxable value of new improvements and new personal property located in new improvements. New means the item was
not on the appraisal roll in 2021. An improvement is a building, structure, fixture or fence erected on or affixed to land. New additions to
exist-ing improvements may be included if the appraised value can be determined. New personal property in a new improvement must have
been brought into the taxing unit after Jan. 1, 2021 and be located in a new improvement. New improvements do include property on which
a tax abatement agreement has expired for 2022. 19 $ _____________
24.Total adjustments to the 2022 taxable value. Add Lines 22 and 23.$ _____________
25.Adjusted 2022 taxable value. Subtract Line 24 from Line 21.$ _____________
26.2022 NNR tax rate. Divide Line 17 by Line 25 and multiply by $100. 20 $ __________/$100
27.COUNTIES ONLY. Add together the NNR tax rates for each type of tax the county levies. The total is the 2022 county NNR tax rate. 21 $ __________/$100
Line No-New-Revenue Tax Rate Worksheet Amount/Rate
19.
A.2022 taxable value of properties under protest. The chief appraiser certifies a list of properties still
under ARB protest. The list shows the appraisal district’s value and the taxpayer’s claimed value, if any,
or an estimate of the value if the taxpayer wins. For each of the properties under protest, use the lowest
of these values. Enter the total value under protest. 14.................................................... $ _____________
B. 2022 value of properties not under protest or included on certified appraisal roll. The chief
appraiser gives taxing units a list of those taxable properties that the chief appraiser knows about but
are not included in the appraisal roll certification. These properties also are not on the list of properties
that are still under protest. On this list of properties, the chief appraiser includes the market value,
appraised value and exemptions for the preceding year and a reasonable estimate of the market value,
appraised value and exemptions for the current year. Use the lower market, appraised or taxable value
(as appropriate). Enter the total value of property not on the certified roll. 15 .............................. + $ _____________
C. Total value under protest or not certified. Add A and B.$ _____________
Total value of properties under protest or not included on certified appraisal roll. 13
Line Voter-Approval Tax Rate Worksheet Amount/Rate
28.2021 M&O tax rate. Enter the 2021 M&O tax rate.$ __________/$100
29.2021 taxable value, adjusted for actual and potential court-ordered adjustments. Enter the amount in Line 8 of the No-New-Revenue
Tax Rate Worksheet.$ _____________
SECTION 2: Voter-Approval Tax Rate
The voter-approval tax rate is the highest tax rate that a taxing unit may adopt without holding an election to seek voter approval of the rate. The voter-approval tax rate is split
into two separate rates:
1. Maintenance and Operations (M&O) Tax Rate: The M&O portion is the tax rate that is needed to raise the same amount of taxes that the taxing unit levied in the prior year
plus the applicable percentage allowed by law. This rate accounts for such things as salaries, utilities and day-to-day operations.
2. Debt Rate: The debt rate includes the debt service necessary to pay the taxing unit’s debt payments in the coming year. This rate accounts for principal and interest on bonds
and other debt secured by property tax revenue.
The voter-approval tax rate for a county is the sum of the voter-approval tax rates calculated for each type of tax the county levies. In most cases the voter-approval tax rate
exceeds the no-new-revenue tax rate, but occasionally decreases in a taxing unit’s debt service will cause the NNR tax rate to be higher than the voter-approval tax rate.
13 Tex. Tax Code § 26.01(c) and (d)
14 Tex. Tax Code § 26.01(c)
15 Tex. Tax Code § 26.01(d)
16 Tex. Tax Code § 26.012(6)(B)
17 Tex. Tax Code § 26.012(6)
18 Tex. Tax Code § 26.012(17)
19 Tex. Tax Code § 26.012(17)
20 Tex. Tax Code § 26.04(c)
21 Tex. Tax Code § 26.04(d)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 3
113,915,700
0
113,915,700
0
2,401,090,937
9,414,965
260,514,889
269,929,854
2,131,161,083
0.464098
0.452631
1,768,383,261
296
2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
Line Voter-Approval Tax Rate Worksheet Amount/Rate
30. Total 2021 M&O levy. Multiply Line 28 by Line 29 and divide by $100 $ _____________
31.
A.M&O taxes refunded for years preceding tax year 2021. Enter the amount of M&O taxes
refunded in the preceding year for taxes before that year. Types of refunds include court decisions,
Tax Code Section 25.25(b) and (c) corrections and Tax Code Section 31.11 payment errors. Do not
include refunds for tax year 2021. This line applies only to tax years preceding tax year 2021. .............. + $ _____________
B. 2021 taxes in TIF. Enter the amount of taxes paid into the tax increment fund for a reinvestment
zone as agreed by the taxing unit. If the taxing unit has no 2022 captured appraised value in
Line 18D, enter 0....................................................................................... – $ _____________
C.2021 transferred function. If discontinuing all of a department, function or activity and
transferring it to another taxing unit by written contract, enter the amount spent by the taxing
unit discontinuing the function in the 12 months preceding the month of this calculation. If the
taxing unit did not operate this function for this 12-month period, use the amount spent in the last
full fiscal year in which the taxing unit operated the function. The taxing unit discontinuing the function
will subtract this amount in D below. The taxing unit receiving the function will add this amount in
D below. Other taxing units enter 0. .................................................................... +/- $ _____________
D. 2021 M&O levy adjustments. Subtract B from A. For taxing unit with C, subtract if
discontinuing function and add if receiving function..................................................... $ _____________
E.Add Line 30 to 31D.$ _____________
32. Adjusted 2022 taxable value. Enter the amount in Line 25 of the No-New-Revenue Tax Rate Worksheet.$ _____________
33. 2022 NNR M&O rate (unadjusted). Divide Line 31E by Line 32 and multiply by $100.$ __________/$100
34.
A.2022 state criminal justice mandate. Enter the amount spent by a county in the previous 12 months
providing for the maintenance and operation cost of keeping inmates in county-paid facilities after they
have been sentenced. Do not include any state reimbursement received by the county for the same purpose. $ _____________
B.2021 state criminal justice mandate. Enter the amount spent by a county in the 12 months prior to
the previous 12 months providing for the maintenance and operation cost of keeping inmates in
county-paid facilities after they have been sentenced. Do not include any state reimbursement received
by the county for the same purpose. Enter zero if this is the first time the mandate applies................. – $ _____________
C. Subtract B from A and divide by Line 32 and multiply by $100............................................ $ __________/$100
D.Enter the rate calculated in C. If not applicable, enter 0.$ __________/$100
35.
A.2022 indigent health care expenditures. Enter the amount paid by a taxing unit providing for the
maintenance and operation cost of providing indigent health care for the period beginning on
July 1, 2021 and ending on June 30, 2022, less any state assistance received for the same purpose. ... ..... $ _____________
B. 2021 indigent health care expenditures. Enter the amount paid by a taxing unit providing for
the maintenance and operation cost of providing indigent health care for the period
beginning on July 1, 2020 and ending on June 30, 2021, less any state assistance received
for the same purpose................................................................................... – $ _____________
C. Subtract B from A and divide by Line 32 and multiply by $100............................................ $ __________/$100
D.Enter the rate calculated in C. If not applicable, enter 0.$ __________/$100
Adjusted 2021 levy for calculating NNR M&O rate.
Rate adjustment for state criminal justice mandate. 23
Rate adjustment for indigent health care expenditures. 24
22 [Reserved for expansion]
23 Tex. Tax Code § 26.044
24 Tex. Tax Code § 26.0441
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 4
8,004,250
28,620
0
0
28,620
8,032,870
2,131,161,083
0.376924
0
0
0
0
0
0
0.000000
0
297
2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
Line Voter-Approval Tax Rate Worksheet Amount/Rate
36.Rate adjustment for county indigent defense compensation. 25
A.2022 indigent defense compensation expenditures. Enter the amount paid by a county to provide
appointed counsel for indigent individuals and fund the operations of a public defender's office under
Article 26.044, Code of Criminal Procedure for the period beginning on July 1, 2021 and ending on
June 30, 2022, less any state grants received by the county for the same purpose . . . . . . . . . . . . . . . . . .
B. 2021 indigent defense compensation expenditures. Enter the amount paid by a county to provide
appointed counsel for indigent individuals and fund the operations of a public defender's office under
Article 26.044, Code of Criminal Procedure for the period beginning on July 1, 2020 and ending onJune 30, 2021, less any state grants received by the county for the same purpose. . . . . . . . . . . . . .
C. Subtract B from A and divide by Line 32 and multiply by $100............................................
D.Multiply B by 0.05 and divide by Line 32 and multiply by $100............................................
$ _____________
$ _____________
$ __________/$100
$ __________/$100
E.Enter the lesser of C and D. If not applicable, enter 0.$ __________/$100
37.Rate adjustment for county hospital expenditures. 26
A.2022 eligible county hospital expenditures. Enter the amount paid by the county or municipality
to maintain and operate an eligible county hospital for the period beginning on July 1, 2021 and
ending on June 30, 2022. .............................................................................. $ _____________
B. 2021 eligible county hospital expenditures. Enter the amount paid by the county or municipality
to maintain and operate an eligible county hospital for the period beginning on July 1, 2020 and
ending on June 30, 2021. .............................................................................. $ _____________
C. Subtract B from A and divide by Line 32 and multiply by $100............................................ $ __________/$100
D.Multiply B by 0.08 and divide by Line 32 and multiply by $100............................................ $ __________/$100
E.Enter the lesser of C and D, if applicable. If not applicable, enter 0.$ __________/$100
40.
A.Enter the amount of additional sales tax collected and spent on M&O expenses in 2021, if any.
Counties must exclude any amount that was spent for economic development grants from the amount
of sales tax spent ...................................................................................... $ _____________
B.Divide Line 40A by Line 32 and multiply by $100 ........................................................ $ __________/$100
C. Add Line 40B to Line 39.$ __________/$100
39.Adjusted 2022 NNR M&O rate. Add Lines 33, 34D, 35D, 36E, and 37E. Subtract Line 38D.$ __________/$100
38.
A.Amount appropriated for public safety in 2021. Enter the amount of money appropriated for public
safety in the budget adopted by the municipality for the preceding fiscal year . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ _____________
B. Expenditures for public safety in 2021. Enter the amount of money spent by the municipality for public
safety during the preceding fiscal year .................................................................. $ _____________
C. Subtract B from A and divide by Line 32 and multiply by $100 ........................................... $ __________/$100
D.Enter the rate calculated in C. If not applicable, enter 0.$ __________/$100
41.2022 voter-approval M&O rate. Enter the rate as calculated by the appropriate scenario below.$ __________/$100
Rate adjustment for defunding municipality. This adjustment only applies to a municipality that is considered to be a defunding municipality
for the current tax year under Chapter 109, Local Government Code. Chapter 109, Local Government Code only applies to municipalities with a
population of more than 250,000 and includes a written determination by the Office of the Governor. See Tax Code 26.0444 for more information.
Adjustment for 2021 sales tax specifically to reduce property values. Cities, counties and hospital districts that collected and spent addi-
tional sales tax on M&O expenses in 2021 should complete this line. These entities will deduct the sales tax gain rate for 2022 in Section 3.
Other taxing units, enter zero.
Special Taxing Unit. If the taxing unit qualifies as a special taxing unit, multiply Line 40C by 1.08.
- or -
Other Taxing Unit. If the taxing unit does not qualify as a special taxing unit, multiply Line 40C by 1.035.
25 Tex. Tax Code § 26.0442
26 Tex. Tax Code § 26.0443
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 5
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0.376924
0
0
0.376924
0.390116
298
2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
Line Voter-Approval Tax Rate Worksheet Amount/Rate
D41. Disaster Line 41 (D41): 2022 voter-approval M&O rate for taxing unit affected by disaster declaration. If the taxing unit is located in an
area declared a disaster area and at least one person is granted an exemption under Tax Code Section 11.35 for property located in the taxing
unit, the governing body may direct the person calculating the voter-approval tax rate to calculate in the manner provided for a special taxing
unit. The taxing unit shall continue to calculate the voter-approval tax rate in this manner until the earlier of
If the taxing unit qualifies under this scenario, multiply Line 40C by 1.08. 27 If the taxing unit does not qualify, do not complete
Disaster Line 41 (Line D41).$ __________/$100
42.
A. Debt also includes contractual payments to other taxing units that have incurred debts on behalf of this taxing unit, if those debts
meet the four conditions above. Include only amounts that will be paid from property tax revenue. Do not include appraisal district
budget payments. If the governing body of a taxing unit authorized or agreed to authorize a bond, warrant, certificate of obligation, or
other evidence of indebtedness on or after Sept. 1, 2022, verify if it meets the amended definition of debt before including it here. 28
Enter debt amount .................................................................................... $ _____________
B.Subtract unencumbered fund amount used to reduce total debt. ...................................... – $ _____________
C. Subtract certified amount spent from sales tax to reduce debt (enter zero if none) .................... – $ _____________
D.Subtract amount paid from other resources ............................................................ – $ _____________
E.Adjusted debt. Subtract B, C and D from A.$ _____________
43. Certified 2021 excess debt collections. Enter the amount certified by the collector. 29 $ _____________
44. Adjusted 2022 debt. Subtract Line 43 from Line 42E.$ _____________
45.
A. Enter the 2022 anticipated collection rate certified by the collector. 30 .................................... ____________%
B.Enter the 2021 actual collection rate. ................................................................... ____________%
C. Enter the 2020 actual collection rate. ................................................................... ____________%
D.Enter the 2019 actual collection rate. ................................................................... ____________%
E.If the anticipated collection rate in A is lower than actual collection rates in B, C and D, enter the lowest
collection rate from B, C and D. If the anticipated rate in A is higher than at least one of the rates in the
prior three years, enter the rate from A. Note that the rate can be greater than 100%. 31 ____________%
46. 2022 debt adjusted for collections. Divide Line 44 by Line 45E.$ _____________
47. 2022 total taxable value. Enter the amount on Line 21 of the No-New-Revenue Tax Rate Worksheet.$ _____________
48. 2022 debt rate. Divide Line 46 by Line 47 and multiply by $100.$ __________/$100
49. 2022 voter-approval tax rate. Add Lines 41 and 48.$ __________/$100
D49. Disaster Line 49 (D49): 2022 voter-approval tax rate for taxing unit affected by disaster declaration. Complete this line if the taxing
unit calculated the voter-approval tax rate in the manner provided for a special taxing unit on Line D41.
Add Line D41 and 48.$ __________/$100
1) the first year in which total taxable value on the certified appraisal roll exceeds the total taxable value of
the tax year in which the disaster occurred, or
2) the third tax year after the tax year in which the disaster occurred
Total 2022 debt to be paid with property taxes and additional sales tax revenue. Debt means the interest and principal that will be
paid on debts that:
(1) are paid by property taxes,
(2) are secured by property taxes,
(3) are scheduled for payment over a period longer than one year, and
(4) are not classified in the taxing unit’s budget as M&O expenses.
2022 anticipated collection rate.
27 Tex. Tax Code § 26.042(a)
28 Tex. Tax Code § 26.012(7)
29 Tex. Tax Code § 26.012(10) and 26.04(b)
30 Tex. Tax Code § 26.04(b)
31 Tex. Tax Code §§ 26.04(h), (h-1) and (h-2)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 6
0
3,565,792
107,105
0
0
3,458,687
4,078
3,454,609
100.00
100.93
100.46
105.77
100.46
3,438,790
2,401,090,937
0.143217
0.533333
299
2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
Line Voter-Approval Tax Rate Worksheet Amount/Rate
50. COUNTIES ONLY. Add together the voter-approval tax rates for each type of tax the county levies. The total is the 2022 county voter-approval
tax rate.$ __________/$100
Line Additional Sales and Use Tax Worksheet Amount/Rate
51. Taxable Sales. For taxing units that adopted the sales tax in November 2021 or May 2022, enter the Comptroller’s estimate of taxable sales for
the previous four quarters. 32 Estimates of taxable sales may be obtained through the Comptroller’s Allocation Historical Summary webpage.
Taxing units that adopted the sales tax before November 2021, enter 0.$ _____________
52.Estimated sales tax revenue. Counties exclude any amount that is or will be spent for economic development grants from the amount of esti-
mated sales tax revenue. 33
$ _____________
53.2022 total taxable value. Enter the amount from Line 21 of the No-New-Revenue Tax Rate Worksheet.$ _____________
54.Sales tax adjustment rate. Divide Line 52 by Line 53 and multiply by $100.$ __________/$100
55.2022 NNR tax rate, unadjusted for sales tax.35 Enter the rate from Line 26 or 27, as applicable, on the No-New-Revenue Tax Rate Worksheet.$ __________/$100
56.2022 NNR tax rate, adjusted for sales tax.
Taxing units that adopted the sales tax in November 2021 or in May 2022. Subtract Line 54 from Line 55. Skip to Line 57 if
you adopted the additional sales tax before November 2021.$ __________/$100
57.2022 voter-approval tax rate, unadjusted for sales tax.36 Enter the rate from Line 49, Line D49 (disaster) or Line 50 (counties) as applicable,
of the Voter-Approval Tax Rate Worksheet.$ __________/$100
58.2022 voter-approval tax rate, adjusted for sales tax. Subtract Line 54 from Line 57.$ __________/$100
Line Voter-Approval Rate Adjustment for Pollution Control Requirements Worksheet Amount/Rate
59.Certified expenses from the Texas Commission on Environmental Quality (TCEQ). Enter the amount certified in the determination letter
from TCEQ. 37 The taxing unit shall provide its tax assessor-collector with a copy of the letter. 38 $ _____________
60.2022 total taxable value. Enter the amount from Line 21 of the No-New-Revenue Tax Rate Worksheet.$ _____________
61.Additional rate for pollution control. Divide Line 59 by Line 60 and multiply by $100.$ __________/$100
62.2022 voter-approval tax rate, adjusted for pollution control. Add Line 61 to one of the following lines (as applicable): Line 49, Line
D49 (disaster), Line 50 (counties) or Line 58 (taxing units with the additional sales tax).$ __________/$100
SECTION 3: NNR Tax Rate and Voter-Approval Tax Rate Adjustments for Additional Sales Tax to Reduce Property Taxes
Cities, counties and hospital districts may levy a sales tax specifically to reduce property taxes. Local voters by election must approve imposing or abolishing the additional sales
tax. If approved, the taxing unit must reduce its NNR and voter-approval tax rates to offset the expected sales tax revenue.
This section should only be completed by a county, city or hospital district that is required to adjust its NNR tax rate and/or voter-approval tax rate because it adopted the
additional sales tax.
Taxing units that adopted the sales tax in November 2021 or in May 2022. Multiply the amount on Line 51 by the sales tax rate
(.01, .005 or .0025, as applicable) and multiply the result by .95. 34
- or -
Taxing units that adopted the sales tax before November 2021. Enter the sales tax revenue for the previous four quarters. Do not
multiply by .95.
SECTION 4: Voter-Approval Tax Rate Adjustment for Pollution Control
A taxing unit may raise its rate for M&O funds used to pay for a facility, device or method for the control of air, water or land pollution. This includes any land, structure, building,
installation, excavation, machinery, equipment or device that is used, constructed, acquired or installed wholly or partly to meet or exceed pollution control requirements. The
taxing unit’s expenses are those necessary to meet the requirements of a permit issued by the Texas Commission on Environmental Quality (TCEQ). The taxing unit must provide
the tax assessor with a copy of the TCEQ letter of determination that states the portion of the cost of the installation for pollution control.
This section should only be completed by a taxing unit that uses M&O funds to pay for a facility, device or method for the control of air, water or land pollution.
32 Tex. Tax Code § 26.041(d)
33 Tex. Tax Code § 26.041(i)
34 Tex. Tax Code § 26.041(d)
35 Tex. Tax Code § 26.04(c)
36 Tex. Tax Code § 26.04(c)
37 Tex. Tax Code § 26.045(d)
38 Tex. Tax Code § 26.045(i)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 7
0.533333
0.533333
0
2,401,090,937
0
0.533333
0
0
0
2,401,090,937
0
0.464098
0.464098
300
2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
SECTION 5: Voter-Approval Tax Rate Adjustment for Unused Increment Rate
Line Unused Increment Rate Worksheet Amount/Rate
63. 2021 unused increment rate. Subtract the 2021 actual tax rate and the 2021 unused increment rate from the 2021 voter-approval tax rate. If
the number is less than zero, enter zero.$ __________/$100
64.2020 unused increment rate. Subtract the 2020 actual tax rate and the 2020 unused increment rate from the 2020 voter-approval tax rate. If
the number is less than zero, enter zero. $ __________/$100
65.2019 unused increment rate. Subtract the 2019 actual tax rate and the 2019 unused increment rate from the 2019 voter-approval tax rate. If
the number is less than zero, enter zero. If the year is prior to 2020, enter zero.$ __________/$100
66.2022 unused increment rate. Add Lines 63, 64 and 65.$ __________/$100
67.2022 voter-approval tax rate, adjusted for unused increment rate. Add Line 66 to one of the following lines (as applicable): Line 49, Line
D49 (disaster), Line 50 (counties), Line 58 (taxing units with the additional sales tax) or Line 62 (taxing units with pollution control).$ __________/$100
Line De Minimis Rate Worksheet Amount/Rate
68. Adjusted 2022 NNR M&O tax rate. Enter the rate from Line 39 of the Voter-Approval Tax Rate Worksheet $ __________/$100
69.2022 total taxable value. Enter the amount on Line 21 of the No-New-Revenue Tax Rate Worksheet.$ _____________
70.Rate necessary to impose $500,000 in taxes. Divide $500,000 by Line 69 and multiply by $100.$ __________/$100
71.2022 debt rate. Enter the rate from Line 48 of the Voter-Approval Tax Rate Worksheet.$ __________/$100
72.De minimis rate. Add Lines 68, 70 and 71.$ __________/$100
The unused increment rate is the rate equal to the difference between the adopted tax rate and voter-approval tax rate before the unused increment rate for the prior three years. 39 In
a year where a taxing unit adopts a rate by applying any portion of the unused increment rate, the unused increment rate for that year would be zero.
The difference between the adopted tax rate and voter-approval tax rate is considered zero in the following scenarios:
• a tax year before 2020; 40
• a tax year in which the municipality is a defunding municipality, as defined by Tax Code Section 26.0501(a); 41 or
• after Jan. 1, 2022, a tax year in which the comptroller determines that the county implemented a budget reduction or reallocation described by Local Government
Code Section 120.002(a) without the required voter approval. 42
This section should only be completed by a taxing unit that does not meet the definition of a special taxing unit. 43
SECTION 6: De Minimis Rate
The de minimis rate is the rate equal to the sum of the no-new-revenue maintenance and operations rate, the rate that will raise $500,000, and the current debt rate for a taxing unit. 44
This section should only be completed by a taxing unit that is a municipality of less than 30,000 or a taxing unit that does not meet the definition of a special taxing unit. 45
SECTION 7: Voter-Approval Tax Rate Adjustment for Emergency Revenue Rate
In the tax year after the end of the disaster calculation time period detailed in Tax Code Section 26.042(a), a taxing unit that calculated its voter-approval tax rate in the manner
provided for a special taxing unit due to a disaster must calculate its emergency revenue rate and reduce its voter-approval tax rate for that year.46
Similarly, if a taxing unit adopted a tax rate that exceeded its voter-approval tax rate, calculated normally, without holding an election to respond to a disaster, as allowed by Tax
Code Section 26.042(d), in the prior year, it must also reduce its voter-approval tax rate for the current tax year. 47
This section will apply to a taxing unit other than a special taxing unit that:
• directed the designated officer or employee to calculate the voter-approval tax rate of the taxing unit in the manner provided for a special taxing unit in the prior year; and
• the current year is the first tax year in which the total taxable value of property taxable by the taxing unit as shown on the appraisal roll for the taxing unit submitted by the
assessor for the taxing unit to the governing body exceeds the total taxable value of property taxable by the taxing unit on January 1 of the tax year in which the disaster
occurred or the disaster occurred four years ago.
39 Tex. Tax Code § 26.013(a)
40 Tex. Tax Code § 26.013(c)
41 Tex. Tax Code §§ 26.0501(a) and (c)
42 Tex. Local Gov’t Code § 120.007(d), effective Jan. 1, 2022
43 Tex. Tax Code § 26.063(a)(1)
44 Tex. Tax Code § 26.012(8-a)
45 Tex. Tax Code § 26.063(a)(1)
46 Tex. Tax Code §26.042(b)
47 Tex. Tax Code §26.042(f)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 8
0
0
0
0
0.533333
0.376924
2,401,090,937
0.020823
0.143217
0.540964
301
2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
This section will apply to a taxing unit in a disaster area that adopted a tax rate greater than its voter-approval tax rate without holding an election in the prior year.
Note: This section does not apply if a taxing unit is continuing to calculate its voter-approval tax rate in the manner provided for a special taxing unit because it is still within
the disaster calculation time period detailed in Tax Code Section 26.042(a) because it has not met the conditions in Tax Code Section 26.042(a)(1) or (2).
Line Emergency Revenue Rate Worksheet Amount/Rate
73.2021 adopted tax rate. Enter the rate in Line 4 of the No-New-Revenue Tax Rate Worksheet.$ __________/$100
75.Increase in 2021 tax rate due to disaster. Subtract Line 74 from Line 73.$ __________/$100
76.Adjusted 2021 taxable value. Enter the amount in Line 14 of the No-New-Revenue Tax Rate Worksheet.$ _____________
77.Emergency revenue. Multiply Line 75 by Line 76 and divide by $100.$ _____________
78.Adjusted 2022 taxable value. Enter the amount in Line 25 of the No-New-Revenue Tax Rate Worksheet.$ _____________
79.Emergency revenue rate. Divide Line 77 by Line 78 and multiply by $100. 49 $ __________/$100
80.2022 voter-approval tax rate, adjusted for emergency revenue. Subtract Line 79 from one of the following lines (as applicable): Line 49,
Line D49 (disaster), Line 50 (counties), Line 58 (taxing units with the additional sales tax), Line 62 (taxing units with pollution control) or Line 67
(taxing units with the unused increment rate).$ __________/$100
74.
$ __________/$100
Adjusted 2021 voter-approval tax rate. Use the taxing unit’s Tax Rate Calculation Worksheets from the prior year(s) to complete this line.
If a disaster occurred in 2021 and the taxing unit calculated its 2021 voter-approval tax rate using a multiplier of 1.08 on Disaster Line 41
(D41) of the 2021 worksheet due to a disaster, enter the 2021 voter-approval tax rate as calculated using a multiplier of 1.035 from Line 49.
- or -
If a disaster occurred prior to 2021 for which the taxing unit continued to calculate its voter-approval tax rate using a multiplier of 1.08 on
Disaster Line 41 (D41) in 2021, complete the separate Adjusted Voter-Approval Tax Rate for Taxing Units in Disaster Area Calculation Worksheet to
recalculate the voter-approval tax rate the taxing unit would have calculated in 2021 if it had generated revenue based on an adopted tax rate
using a multiplier of 1.035 in the year(s) following the disaster. 48 Enter the final adjusted 2021 voter-approval tax rate from the worksheet.
- or -
If the taxing unit adopted a tax rate above the 2021 voter-approval tax rate without calculating a disaster tax rate or holding an election due
to a disaster, no recalculation is necessary. Enter the voter-approval tax rate from the prior year’s worksheet.
SECTION 8: Total Tax Rate
Indicate the applicable total tax rates as calculated above.
No-new-revenue tax rate. ................................................................................................................$ __________/$100
As applicable, enter the 2022 NNR tax rate from: Line 26, Line 27 (counties), or Line 56 (adjusted for sales
tax). Indicate the line number used: ______
Vot over-appr al tax rate ...................................................................................................................$ __________/$100
As applicable, enter the 2022 voter-approval tax rate from: Line 49, Line D49 (disaster), Line 50 (counties), Line 58 (adjusted for sales
tax), Line 62 (adjusted for pollution control), Line 67 (adjusted for unused increment), or Line 80 (adjusted for emergency revenue).
Indicate the line number used: ______
De minimis rate...........................................................................................................................$ __________/$100
If applicable, enter the 2022 de minimis rate from Line 72.
SECTION 9: Taxing Unit Representative Name and Signature
Enter the name of the person preparing the tax rate as authorized by the governing body of the taxing unit. By signing below, you certify that you are the designated officer or
employee of the taxing unit and have accurately calculated the tax rates using values that are the same as the values shown in the taxing unit’s certified appraisal roll or certified
estimate of taxable value, in accordance with requirements in Tax Code. 50
____________________________________________________________
Printed Name of Taxing Unit Representative
____________________________________________________________ ________________________________________
Taxing Unit Representative Date
48 Tex. Tax Code §26.042(c)
49 Tex. Tax Code §26.042(b)
50 Tex. Tax Code §§ 26.04(c-2) and (d-2)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 9
0.464098
0.533333
0.540964
0.569500
1,730,394,102
0
0.569500
9,854,594
2,131,161,083
0
0.533333
26
49
Jayna Dean
7/25/2022
302
Accounts Payable
Accounts Receivable
Accrual
Ad Valorem Tax
Appropriation
Assessed Valuation
Assets Resources owned or held by the City which have monetary value.
Balanced Budget Annual financial plan in which expenses do not exceed revenues
Bonds
Budget
Budget Document
Capital Expenditures
Capital Outlays
CCAD Collin Central Appraisal District
Certificates of Obligation Similar to general obligation bonds except the certificates require no voter approval.
CITY OF ANNA
GLOSSARY
A liability account reflecting the amount of open accounts owed to private persons or
organizations for goods and services received by a government (but not including amounts
due to other funds of the same government or to other governments).
An asset account reflecting amounts owed from private persons or organizations for goods
or services furnished by a government.
Method of accounting that recognizes the financial effect of transactions, events, and inter-
fund activities when they occur, regardless of the timing of related cash flows.
Latin for “according to the value of.” Refers to the tax assessed against real (land and
building) and personal (equipment and furniture) property.
An authorization made by the legislative body of a government which permits officials to
incur obligations against and to make expenditures of governmental resources. Specific
appropriations are usually made at the fund level and are granted for a one-year period.
A value that is established for real or personal property as a basis for levying property
taxes. (Note: Property values are established by the Central Appraisal District.)
A written promise to pay a sum of money on a specific date at a specific interest rate. The
interest payments and the repayment of the principal are detailed in a bond ordinance.
The most common types of bonds are general obligation bonds and revenue bonds.
The City’s financial plan for a specific fiscal year that contains both the estimated revenues
to be received during the year and the proposed expenditures to be incurred to achieve
related objectives
The compilation of the spending plans for the various funds, along with supporting
schedules, tables and charts which, in total, comprises the annual revenue and
expenditure plan.
Funds used to acquire or upgrade physical assets such as property, industrial buildings or
equipment.
Expenditures which result in the acquisition of or addition to fixed assets which are
individually priced at more than $5,000.
ANNUAL BUDGET FOR FISCAL YEAR 2023
303
CITY OF ANNA
GLOSSARY
Community Investment Program
Component Unit
Debt Service Fund
Department A functional unit of the city containing one or more divisions or activities.
Delinquent Taxes
EMS Emergency Medical Services
Encumbrances
Enterprise Fund
Exempt
Expenditures
Fiscal Year (FY)
Fixed Assets
Franchise
Construction projects or very large capital purchases designed to improve and maintain the
value of the city's assets, usually separate from the operating budget. The process of
planning, monitoring, programming, and budgeting over a multi-year period to allocate the
City’s capital monies.
Decrease in net financial resources. Expenditures include current operating expenses
which require the current or future use of net current assets, debt service, and capital
outlays.
A twelve-month period designated as the operating year for accounting and budgeting
purposes in an organization. Home rule cities in Texas have an October 1st to September
30th as the fiscal year.
Assets of a long-term character which are intended to continue to be held or used, such as
land buildings, improvements, and infrastructure.
A special privilege granted by a government permitting the continuing use of public
property, such as city streets, and usually involving the elements of monopoly and
regulation.
Component units are legally separate organizations that must be included in the financial
report of the primary government.
A fund used to account for the monies set aside for the payment of interest and principal to
holders of the City’s general obligation and revenue bonds, the sale of which finances long-
term capital improvements, such as facilities, streets and drainage, parks and water and
wastewater systems.
Taxes that remain unpaid on and after the date on which a penalty for non-payment is
attached.
Commitments related to unperformed contracts for goods and services used in budgeting.
Encumbrances are not expenditures or liabilities but represent the estimated amount of
expenditures ultimately to result if unperformed contracts in process are completed.
A fund established to account for operations that are financed and operated in a manner
similar to private business enterprises, where the intent of the governing body is that the
costs of providing goods or services to the general public on a continuing basis be financed
or recovered primarily through user charges. The City uses an enterprise fund to account
for its water, sewer and sanitation operations.
Personnel not eligible to receive overtime pay and who are expected to work as necessary
to complete their job assignments.
ANNUAL BUDGET FOR FISCAL YEAR 2023
304
CITY OF ANNA
GLOSSARY
Full Time Equivalent (FTE)
Fund
Fund Balance
GASB Governmental Accounting Standards Board
General Fund
General Obligation Bonds
GFOA Government Finance Officers Association
GTUA Greater Texoma Utility Authority
Infrastructure
Liabilities
Levy
Modified Accrual Basis
NCTCOG North Central Texas Council of Governments
No-New-Revenue Tax Rate
That portion of a city’s assets located at or below ground level, including water system,
sewer system, and streets.
Debt or other legal obligations arising out of transactions in the past which must be
liquidated, renewed, or refunded at some future date. The term does not include
encumbrances.
A basis of accounting in which expenditures are accrued but revenues are accounted for
when they are measurable and available to pay current liabilities. This accounting
technique is a combination of cash and accrual accounting since expenditures are
immediately incurred as a liability while revenues are not recorded until they are
measurable and available to pay current liabilities. This type of accounting is conservative
and is recommended as the standard for most governmental funds.
To impose taxes, special assessments, or service charges for the support of governmental
activities.
A calculated rate that would provide the same amount of revenue received in the year
before on properties taxed in both years.
A unit of measure based on the number of hours that an employee works during the fiscal
year. One FTE is equal to 2080 hours.
A fiscal and accounting entity with a set of self-balancing accounts recording cash and
other financial resources, together with all related liabilities and residual equities of
balances, and charges therein, which are segregated for the purpose of carrying on
specific activities or attaining certain objectives in accordance with special regulations,
restrictions or limitations.
The excess of a fund’s current assets over its current liabilities; sometimes called working
capital in enterprise funds. A negative fund balance is often referred to as a deficit.
The fund used to account for all financial resources except those required to be accounted
for in another fund. This fund includes most of the basic operating services such as fire
and police protection, health services, parks and recreation, street maintenance, and
general administration.
Bonds for the payment of which the full faith and credit of the issuing government is
pledged. In issuing its general obligation bonds, the City of Anna pledges to levy whatever
property tax is needed to repay the bonds for a particular year. Bonds cannot be issued
without voter approval and are usually issued
ANNUAL BUDGET FOR FISCAL YEAR 2023
305
CITY OF ANNA
GLOSSARY
Non-Exempt
Operating Budget
NTMWD North Texas Municipal Water District
Performance Measures
Property Tax Rate
Restricted Revenue Fund
Revenues
Taxes
TML Texas Municipal League
TMRS Texas Municipal Retirement System
TxDOT Texas Department of Transportation
Voter-Approval Tax Rate
Increases in net financial resources. Revenues include the receipt of assets for goods sold
or services provided in the current reporting period, intergovernmental grants, and interest
income.
Compulsory charges levied by a government for the purpose of financing services
performed for the common benefit.
Provides the taxing unit with about the same amount of tax revenue it spent the previous
year for day-to-day operations plus a three and one-half percent increase for those
operations and sufficient funds to pay debts in the upcoming year. It is a calculated
maximum rate allowed by law without voter approval.
Specific quantitative measure of work performed within an activity or program. They may
also measure results obtained through an activity or program.
A percentage applied to all taxable property to raise general revenues. It is derived by
dividing the total tax levy by the taxable net property valuation.
A fund used to account for the proceeds of specific revenue sources that are legally
restricted or formally committed to expenditures for specific purposes.
Personnel eligible to receive overtime pay when overtime work has been authorized or
requested by the supervisor.
Plans of current expenditures and the proposed means of financing them. The annual
operating budget is the primary means by which most of the financing, acquisition,
spending, and service delivery activities of the city are controlled.
ANNUAL BUDGET FOR FISCAL YEAR 2023
306